Operation Kid Forward Inc

Nonprofit profile at a glance

EIN
873620929
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Richmond Hill, GA, USA
Phone
9126046139
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Official website

Reported finances

Revenue
$93,520
Expenses
$84,475
Assets
$58,934
Liabilities
$2,884

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • NISHA GIUSTINO (PRESIDENT)

Highest reported compensation

  • NISHA GIUSTINO (PRESIDENT): $5,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Helping underprivileged youth in our community by providing transformative travel and tangible items in hopes to improve daily living and/or expand social experiences.

What it reported doing in 2024

Provide tangilble items for holiday, educational and socal events to ensure that special life experiences are not hindered by financial barriers.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 92% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 84
  • Accountability: 5
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.3%; rating input score 79
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 83.3%; rating input score 83; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 44.2% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 79.3% of revenue deployed · 87.8% of spending went to programs
  • Governance: 0 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $74K in reported program spending
  • Leadership: top reported pay $5K · 10 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.