Tal Childrens Rescue Centers Inc

Nonprofit profile at a glance

EIN
463076376
IRS 990 coverage
2016–2023
Forms available
Form 990 2023, Form 990-EZ 2015, Form 990-N 2014
Location
Louisville, GA, USA
Phone
8005224324
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food Programs

Reported finances

Revenue
$294,785
Expenses
$300,328
Assets
$266
Liabilities
$727

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JONATHAN NELMS (PRESIDENT)
  • DANIEL NELMS (VICE PRESIDENT)

Highest reported compensation

  • DANIEL NELMS (VICE PRESIDENT): $33,808 total reported compensation
  • MICHEAL HORNE (DIRECTOR): $33,718 total reported compensation
  • NOLIN NELMS (SECRETARY): $15,600 total reported compensation

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

Overview

Mission

Provide support programs for children which gives them food, school equipment and uniforms and other emergency needs

What it reported doing in 2023

Support program in honduras for children which gives them food, school equipment and uniforms and other emergency needs.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 64% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 23
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -1.9%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 2.73; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 27.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $193K in reported program spending
  • Leadership: top reported pay $34K · 6 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.