Mississippi's Toughest Kids Foundation

Nonprofit profile at a glance

EIN
262784330
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012
Location
Crystal Springs, MS, USA
Phone
6018921899
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$2,675,554
Expenses
$1,490,296
Assets
$22,013,272
Liabilities
$2,834,977

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • DANIEL W KITCHENS (PRESIDENT)

People named in this filing

  • CHRIS CAUGHMAN (DIRECTOR)
  • DR LINDA CHANNELL (DIRECTOR)
  • SALLY GARLAND (VICE PRESIDE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Benefit handicapped-seriously ill children

What it reported doing in 2025

Benefit handicapped seriously ill children

Operating model

Revenue model
Donor-supported. 72% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 84
  • Accountability: 88
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.3%; rating input score 47
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $24.92 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 44.3%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 14.77; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 28.2% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 19% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 23.2% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 47.3% of revenue deployed · 85% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.