Tennessee Children's Home Foundation Inc

Nonprofit profile at a glance

EIN
621826358
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Spring Hill, TN, USA
Phone
9314862274
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$1,687,851
Expenses
$68,646
Assets
$10,651,123
Liabilities
$30,852

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • MIKE YUHAS (PRESIDENT)

Highest reported compensation

  • MIKE YUHAS (PRESIDENT): $120,335 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the organization is to benefit certain functions of and carry out the purposes of Tennessee children's home, inc. And children and family alternatives, inc. The organization will accomplish its purposes by encouraging and motivating the making of gifts, donations and benefactions by deed, will, or otherwise, for the advancement, promotion, extension, or maintenance of the various causes and family alternatives inc., as well as investing and managing any funds received and maintaining the endowment fund of Tennessee childrens home, inc and children and family alternatives, inc.

What it reported doing in 2024

Support of Tennessee children's home, inc., a not-for-profit organization which provides care and support for homeless and neglected children.

Operating model

Revenue model
Affiliate-supported. 85% of the money available for current operations came from contributions from related organizations.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 86
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 95.9%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 155.16; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 34.3%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -12% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $120K · 11 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.