Love Cradle USA Inc

Nonprofit profile at a glance

EIN
204475593
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2010
Location
Souderton, PA, USA
Phone
2157230263
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adoption

Official website

Reported finances

Revenue
$159,805
Expenses
$176,594
Assets
$177,345
Liabilities
$5,405

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

Leadership & pay

4 people listed

Executive titles in this filing

  • STEPHEN YAGILNICKY (PRESIDENT)
  • JOHN DILENGE (VICE PRESIDENT)

Highest reported compensation

  • STEPHEN YAGILNICKY (PRESIDENT): $62,278 total reported compensation

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

Overview

Mission

To promote practical implementation of national and international programs aimed at improving the socio-economic status of orphans and children left without parental care. Providing medical assistance and educational programs

What it reported doing in 2024

The organization operates a transition home in central ukraine for orphan children who age out of the orphan care system, and provide necessary care while they continue their education. Due to the war in the ukraine this has greatly increased humanitarian efforts among ukraine churches. The organization continues to support faith based training and children programs, camps, and humanitarian relief.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and program spending has grown recently. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 51
  • Accountability: 55
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.1%; rating input score 76
  • Program expense ratio: 68.7%; rating input score 69
  • Fundraising efficiency: $4.54 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 16th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 35.3%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 76.1% of revenue deployed · 68.7% of spending went to programs
  • Governance: 2 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $121K in reported program spending
  • Leadership: top reported pay $62K · 4 people listed
  • Consistency: 25 of 27 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2012 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.

Key Signals

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

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.