Ohio Childrens Foundation
Nonprofit profile at a glance
- EIN
- 311302388
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Columbus, OH, USA
- Phone
- 6144611939
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Federated Giving Programs
Reported finances
- Revenue
- $1,033,872
- Expenses
- $1,173,971
- Assets
- $5,793,066
- Liabilities
- $6,373
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Barbara D Miller (President)
Highest reported compensation
- Russell A Miller (Sec'y/Treas.): $86,400 total reported compensation
- Barbara D Miller (President): $69,600 total reported compensation
- Randall A Cobb (Trustee): $69,600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To enhance the lives of children by providing grants and technical assistance to child serving organizations
What it reported doing in 2025
See Attached
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 86
- Accountability: 32
- Sustainability: 40
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 83.7%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 95.1%; rating input score 95; 46th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -13.6%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 4.93; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: 19.2%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: 2% per year; rating input score 100; 22nd percentile among comparable filings
- Revenue growth: 1.9% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: -1.4% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 83.7% of spending went to programs
- Governance: 0 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $983K in reported program spending
- Leadership: top reported pay $86K · 3 people listed
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants
- Filing history: 13 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 36 filed money-flow records
- Related organizations: 33 filed related-organization links
- 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 — Accountability: Independent voting board scored 0/100.
- High — Sustainability: Operating margin scored 10/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 17/100.