Santa Elves Kids Giving to Kids Inc

Nonprofit profile at a glance

EIN
463482103
IRS 990 coverage
2016–2017
Forms available
Form 990 2017, Form 990-N 2013
Location
Littleton, CO, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$165,288
Expenses
$93,403
Assets
$137,986
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • DEBORAH SHERMAN (PRESIDENT)

People named in this filing

  • DEBORAH SHERMAN (PRESIDENT)
  • JENNIFER RAMIREZ (TREASURER)
  • STELLA CASTRO (SECRETARY)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This non profit creates places, spaces, and ideas for kids to become involved in community service, volunteering, and giving year round. It is where kids learn their actions matter and they can make a differnce. It is where they learn to give back and be local heroes.

What it reported doing in 2017

Santa elves program - a whopping 641 families across Colorado opened their hearts and wallets saturday to give a record number 2,500 children in in the denver housing authority presents for christmas. Thats 25-percent more children who were served than last year. Thats the most families ever involved and the most children served since the face-to-face giving program began in 2010. A record 130 volunteers also participated in the event on december 9, 2017.the families gave gifts to children they chose to help, in person, who live in the poorest area of the state. Eighty-five percent of their parents earn less than 11,000 a year, according to the denver post.

Operating model

Revenue model
Donor-supported. 76% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 74
  • Accountability: 76
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.2%; rating input score 48
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $18.95 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • 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: 43.5%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 47.4% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 48.4% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 70.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 48.2% of revenue deployed · 85.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.