Kids to Love Foundation

Nonprofit profile at a glance

EIN
200606367
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Madison, AL, USA
Phone
2568803455
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
Adoption

Official website

Reported finances

Revenue
$4,603,767
Expenses
$6,663,240
Assets
$5,835,128
Liabilities
$1,774,532

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

Leadership & pay

14 people listed

Highest reported compensation

  • LEE MARSHALL WILHAUCKS (FOUNDER AND): $137,708 total reported compensation

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

Overview

Mission

Meeting needs of foster children while awaiting permanent homes.

What it reported doing in 2024

The group home for girls housed 8 girls in 2024. The farm served 6,025 meals and provided 2,195 nights of safe shelter. Our girls received 1,500 hours of counseling and therapy. Our cottages provided a warm, safe home for 5 young ladies, supporting our girls with mentoring, meal planning, budgeting, and life skills. The farm supported the girls with 5,475 meals and 1,825 nights of safe shelter. Our young ladies at the cottages received 1,000 hours of counseling and therapy.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% 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: 96
  • Transparency & Controls: 94
  • Accountability: 96
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.1%; rating input score 90
  • Fundraising efficiency: $211.58 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 92.9%; rating input score 93; 23rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -44.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 19.6% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.1% of spending went to programs
  • Governance: 13 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $6M in reported program spending
  • Leadership: top reported pay $138K · 14 people listed
  • Highest-paid contractors: 2 contractors listed · $1M reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 2/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.