Kids' Voice of Indiana Inc

Nonprofit profile at a glance

EIN
351656579
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Indianapolis, IN, USA
Phone
3175582870
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$9,797,332
Expenses
$9,376,737
Assets
$6,340,635
Liabilities
$734,735

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

Leadership & pay

16 people listed

Executive titles in this filing

  • LINDSAY SCOTT (PRESIDENT & CEO)

Highest reported compensation

  • LINDSAY SCOTT (PRESIDENT & CEO): $156,854 total reported compensation
  • ALI LOTFALIAN (CFO): $142,523 total reported compensation
  • CHRISTOPHER MUNDY (PROGRAM DIRECTOR): $121,911 total reported compensation

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

Overview

Mission

Amplify the voice of children and youth in the legal system to improve individual outcomes and inspire system wide advances.

What it reported doing in 2024

The guardian ad litem/court appointed special advocate (gal/casa) program of marion county amplifies the voices of over 4,500 children in marion county each year. Kids' voice is appointed by the court to provide advocacy for children that have experienced or at-risk of experiencing abuse and neglect, many of whom live in foster care. Volunteers and staff provide this essential service to children in family court cases or who have been designated by the department of child services as children in need of services (chins), with a mission of preventing further abuse and neglect.the gal/casa program includes educational liaisons (els), which support the academic success of the children we serve. Els provide individualized assistance and inter-system coordination for students and families. The gal/casa program also includes older youth initiatives that provides specialized supports for youth in the foster care system to help them make a successful transition to independent adulthood.

Operating model

Revenue model
Grant-funded. 87% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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: 92
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 95.8%; rating input score 96
  • Fundraising efficiency: $70.48 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 4.3%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 22% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 20.9% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 19.3% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 95.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $9M in reported program spending
  • Leadership: top reported pay $157K · 16 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.