Operation Love the Children of Haiti

Nonprofit profile at a glance

EIN
271268135
IRS 990 coverage
2013–2013
Forms available
Form 990 2013
Location
Stamford, CT, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$213,523
Expenses
$341,087
Assets
$145,724
Liabilities
$60,000

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • PAUL TREFRY (CHAIRMAN AND CEO)

People named in this filing

  • STEVE VAN OSS (DIRECTOR)
  • DANIEL SORENSEN (BOARD MEMBER)
  • PAUL TREFRY (CHAIRMAN AND CEO)

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

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The charity's mission is to serve the youth community in haiti, giving them a place to call home, education, physical and spiritual solace. Given the extreme poverty in haiti, this charity was formed to fund the ongoing operation of an ophanage in leogone, haiti.

What it reported doing in 2013

In october 2013, saved oltch and it forty-four children from imminent and certain closure due to withdrawal of us donor base. Provided full care for an additional 33 desperate children from new vision children's home; a failing orphanage. Received into our care an additional 12 abandoned or neglected children many from ibser officials. Re-established our mission and purpose to a faith centric model. Restored and enhanced our nightly worship and sunday children services. In 2014, we financed and enrolled 40 children at college frere la rochefoucauld. Facilitated the adoption of 5 additional children into the united states. Built a new kitchen, three stall bathroom, and a three machine laundry room. Implemented a new operating policy with its cornerstone based in truth and transparency. Successfully managed the transition of management from the founders to highly skilled and volunteer us professional staff. Recruited and trained a strong local management. Recruited and trained a strong local management team of haitians to assume key leadership positions and operate the day to day operations. Restructured local corporate legal documents for the haitian creche. Implemented a sound and measureable expense management control and accounting system in haiti. Restructured legal documents and land titles to secure possession of farm land on water-front in leogane and future site of oltch. Established partnerships and relationships with multiple credible and notable non profits in us and haiti to provide goods and services to oltch. Established a us advisory board comprised of experienced and influential individuals from multiple professions to provide advice to the management and access to donors and other supporters both corporate and non profit.

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 100% 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 most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 58
  • Accountability: 76
  • Sustainability: 20
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.3%; rating input score 69
  • Fundraising efficiency: $5.93 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -59.7%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

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

Details

  • Where the money goes: 100% of revenue deployed · 69.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $237K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.