Mcclelland Children's Foundation

Nonprofit profile at a glance

EIN
840411087
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Pueblo, CO, USA
Phone
7195435271
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$1,109,175
Expenses
$1,365,615
Assets
$625,757
Liabilities
$876,122

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • ANGELA CALDERON (TRUSTEE)
  • GP CORPUS (TRUSTEE)
  • TOM GENTRY (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an education to children from pre-school age through eighth grade.

What it reported doing in 2023

Lower school - the lower school at mcclelland consists of kindergarten through 4th grades. Each grade includes a curriculum that teaches students on an individual level. By the end of the 4th grade curriculum, students are prepared to enter middle school.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 88% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 94
  • Accountability: 75
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.8%; rating input score 68
  • Program expense ratio: 55.1%; rating input score 55
  • Fundraising efficiency: Limited

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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 21st percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -23.1%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 1.4; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 67.8% of revenue deployed · 55.1% of spending went to programs
  • Governance: 7 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $753K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.