Operation Christmas Child

Nonprofit profile at a glance

EIN
933184877
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Parkersburg, WV, USA
Phone
3046154455
Rating
35
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$21,210
Expenses
$21,210
Assets
$1,693
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Bobbi Jo Modesitt (President)
  • Terri Taylor (Vice President)

People named in this filing

  • Bobbi Jo Modesitt (President)
  • Terri Taylor (Vice President)
  • Theresa Wells (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

For the Christmas of 2025 we served our highest number of children to date with gifts provided for 1,014 children from families experiencing hardships who otherwise would not have a Christmas, This was accomplished by coordination of sponsors who provided for specific children referred or our volunteers shopping to provide gifts with the moneys donated by members of our community.

What it reported doing in 2025

2025 was our biggest year to date. With the donations from local community members and coordination of those who sponsored a child in need we were able to serve 1,014 children. Helping families who are experiencing financial hardships to have a nice Christmas is heartwarming. These children get a boost in their self esteem, as well as assistance in getting even basic needs met for the holidays. It's heartbreaking to see how many children list basic items such as hygiene products, bedding or a warm coat as what they want for Christmas. Even with sponsorships up this year we had a record number of children in need. The monetary donations we received made it possible for all children referred to receive gifts this year.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 38
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

  • Operating margin: 0%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.