Orphans Treasure Box

Nonprofit profile at a glance

EIN
454980217
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014, Form 990-N 2012
Location
Champaign, IL, USA
Phone
2172983202
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$221,250
Expenses
$150,953
Assets
$144,543
Liabilities
$18,020

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

Leadership & pay

5 people listed

Highest reported compensation

  • Ruth Wendling (Chair): $12,154 total reported compensation

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

Overview

Mission

As followers of Christ and booksellers, we donate thousands of books to vulnerable children. We give some profits from our bookstore to serving women and children. We employ women coming out of prison, domestic violence, addiction and other trauma. We also have a re-entry to work training program.

What it reported doing in 2025

Selling books to provide food, housing, medicine and other resources for orphans and vulnerable children. Book sales are listed as program service revenue in that they support provisions for children in need. Sales are also combined with contributions to employ vulnerable women who are working in ReStart.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 91% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 86
  • Accountability: 68
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 23rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.8%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 23.3% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 88.4% of spending went to programs
  • Governance: 4 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $133K in reported program spending
  • Leadership: top reported pay $12K · 5 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.