Our Children's Foundation Inc

Nonprofit profile at a glance

EIN
133210299
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
New York, NY, USA
Phone
2123167040
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$1,174,064
Expenses
$968,673
Assets
$1,927,826
Liabilities
$724,048

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SAMUEL BROWN (Executive Director)

Highest reported compensation

  • SAMUEL BROWN (Executive Director): $107,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth cultural & prevention program

What it reported doing in 2015

Youth & family educational, cultural & social enhancement

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 64
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.3%; rating input score 53
  • Program expense ratio: 64.6%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -4.9% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 53.3% of revenue deployed · 64.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $626K in reported program spending
  • Leadership: top reported pay $107K · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2010 to 2015
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.