The Cedars Home for Children Foundation

Nonprofit profile at a glance

EIN
476024881
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lincoln, NE, USA
Phone
4024345437
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$4,975,480
Expenses
$3,720,701
Assets
$57,050,657
Liabilities
$2,947,737

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JAMES BLUE (PRES & CEO)

People named in this filing

  • AMY FERGUSON (TRUSTEE)
  • DOUG GANZ (TRUSTEE)
  • JANI GENTRY (TRUSTEE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To make a lasting impact in the lives of children by connecting the charitable community to the mission of cedars youth services whose purpose is to help children and youth achieve safety, stability, and enduring family relationships.

What it reported doing in 2024

Cedars home for children foundation, inc. (foundation) is a nonprofit corporation organized to make a lasting impact in the lives of children by connecting the charitable community to the mission of cedars youth services. To achieve their mission, the foundation engages in a variety of fundraising efforts, including annual campaigns, events, major gifts, planned gifts and bequests. The foundation exists to establish strong relationships with donors and act as a good steward of the funds given by those donors. In doing so, the foundation is also working to raise awareness in the community of the good work of cedars youth services, endearing them to the work and mission of cedars, based on more 75 years of quality care for kids in need.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.6%; rating input score 49
  • Program expense ratio: 48.8%; rating input score 49
  • Fundraising efficiency: $6.97 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

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: 99.8%; rating input score 100; 41st percentile among comparable filings
  • 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 25.2%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 15.33; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 48.6% of revenue deployed · 48.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.