Kids Count Too Inc

Nonprofit profile at a glance

EIN
300065653
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Bowling Green, OH, USA
Phone
4193545437
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Foster Care

Official website

Reported finances

Revenue
$3,281,084
Expenses
$3,484,310
Assets
$682,770
Liabilities
$780,486

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DEBORAH L JEREMY (PRESIDENT)
  • LISA EVANS (VICE PRESIDENT)
  • VALERIE BOWER (2ND VICE PRESIDENT)

Highest reported compensation

  • DEBORAH L JEREMY (PRESIDENT): $404,400 total reported compensation
  • TIMOTHY R OVERLY (ADMIN DIRECTOR): $363,725 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides foster care and homes for children who may otherwise be placed in a group home or instititional situation. Kids count too, inc strives to stabilize the child, both mentally and physically, provide a prejudice free education, socially and racially, to ensure the health conditions, both food and physical, and to ensure that the foster child leaves our foster homes better off then when they arrived - mentally, socially, and physically.

What it reported doing in 2024

Recruit, license & train foster families. Place foster youth in licensed homes and provide case management services up until foster youth achieve permanency through reunification, kinship, adoption or emancipation.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 79
  • Accountability: 84
  • Sustainability: 12
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.5%; rating input score 98
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.2%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.14; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 22%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 98.5% of revenue deployed · 92.8% of spending went to programs
  • Governance: 4 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $404K · 6 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.