Nutrition for Children Inc

Nonprofit profile at a glance

EIN
371240765
IRS 990 coverage
2015–2022
Forms available
Form 990 2022
Location
Champaign, IL, USA
Phone
2173560336
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$741,801
Expenses
$737,263
Assets
$75,629
Liabilities
$55,594

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • BETH MORGAN (PRESIDENT)
  • CATHERINE HARPER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CATHERINE HARPER (EXECUTIVE DIRECTOR): $67,549 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Allocate government grants to qualified child care providers for the child and adult care food program. Instruct providers on how to meet the usda standards for feeding children in theor care, reviewing their compliance with the standards, and keeping up to date with the usda cacfp regulations. Checking providers' claims for compliance and ensuring they are reimbursed correctly and timely.

What it reported doing in 2022

Child and adult care food program. To administer grant funds to child care providers received from isbe.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 25
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.6%; rating input score 96
  • Program expense ratio: 96.2%; rating input score 96
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 0.6%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 95.6% of revenue deployed · 96.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $710K in reported program spending
  • Leadership: top reported pay $68K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2015 to 2022
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.