Mod Collective

Nonprofit profile at a glance

EIN
922198004
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Winnetka, IL, USA
Phone
2035546375
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.

Reported finances

Revenue
$1,953,513
Expenses
$1,794,330
Assets
$539,867
Liabilities
$228,188

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

Leadership & pay

3 people listed

Executive titles in this filing

  • AMY KADENS (PRESIDENT)

Highest reported compensation

  • JULIE HOFFMANN (SECRETARY): $45,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mod collective exists to end diaper need so every child has a healthy start to life. Mod collective advocates to raise awareness of diaper need, and to support policies that increase access to diapers for low-income families. Mod collective also develops, funds and operates programs that provide support for families struggling with diaper needs.

What it reported doing in 2025

Advocacy and awareness raise awareness and provide support for families struggling with diaper need across the united states. One in three families experiences diaper need - the inability to afford an adequate supply of clean diapers for their children. Mod collective advocate for policies and programs that increase access to diapers for low-income families through public assistance programs, and also runs public education campaigns to raise awareness about the prevalence and impacts of diaper need on child health and family well-being.

Operating model

Revenue model
Grant-funded. 72% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 85% of its reported program spending out as 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: $24.18 raised per $1 spent on fundraising; rating input score 60; 60th 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; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.1%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 122.8% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 101.8% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 71.1% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 91.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $45K · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $197K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.