One Child Inc

Nonprofit profile at a glance

EIN
821570440
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2021
Location
Elkhorn, NE, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Gift Distribution

Reported finances

Revenue
$88,205
Expenses
$83,885
Assets
$22,952

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

Leadership & pay

3 people listed

People named in this filing

  • Jonathan Driscoll (Founding Director)
  • Elizabeth Fraizer (Board Member)
  • Thomas Driscoll (Board Member)

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

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

Overview

Mission

One Child Inc provides necessities for at-risk children and families in Ukraine. We provide winter coats and shoes to children in orphanages in Ukraine.

What it reported doing in 2025

Continued sponsorship for the shelter for abused women and children in Bezimyanka Ukraine. Pronounced Stezhka Dudomu the Path Home currently houses 10 women and 22 children. Including utilities and repairs.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% 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: 82
  • Transparency & Controls: 100
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.9%; rating input score 81
  • Program expense ratio: 85.1%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 4.9%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: -12.6% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 32.5% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 80.9% of revenue deployed · 85.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $71K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.