Sisko Kidz Foundation

Nonprofit profile at a glance

EIN
811131698
IRS 990 coverage
2015–2023
Forms available
Form 990 2023, Form 990-N 2017
Location
Obetz, OH, USA
Phone
6147780663
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$1,173,803
Expenses
$1,514,145
Assets
$316,462
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • CHRISTINE SISKO (CEO)
  • DREXEL SCOTT (PRESIDENT)

Highest reported compensation

  • CHRISTINE SISKO (CEO): $94,484 total reported compensation
  • BRIAN THOMAS (TREASURER): $18,720 total reported compensation
  • DREXEL SCOTT (PRESIDENT): $270 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Managing transition for vulnerable children and adults through education, donations and community collaboration.

What it reported doing in 2023

Managing transition for vulnerable children and adults through education, donations and community collaboration

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 78% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 88
  • Accountability: 72
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.7%; rating input score 96
  • Program expense ratio: 74.2%; rating input score 74
  • Fundraising efficiency: $2.15 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.2%; rating input score 95; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -29%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 22.8% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 18% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 18.5% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 95.7% of revenue deployed · 74.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $94K · 4 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.