The Children's Initiative Inc

What it reported doing in 2024

Honduras is the second poorest country in the western hemisphere. Family income averages about 500 a year in the countryside where a majority of hondurans live. The country is wracked by drug wars, corruption, very high unemployment, and a general lawlessness that pervades all aspects of society. It has the highest per capita murder rate of any country in the world. Other than multinational food companies and a growing garment industry, honduras produces little for export. Exacerbating the dire situation are increasingly inconsistent rainy seasons that put subsistence farm families at tremendous risk. Honduras accomplishments: built school, 7-12 grade as many as 126 students in any one year, where there had never been a school scholarships for 13 years of graduations uniforms, shoes, tuition for neediest students reforesting with 5,500 "cash" trees ( mahogany/teak) all sales to benefit school community 6,000 coffee trees ( social/ financial profit) community bunk house: community "office"), guest accommodations for visitors water catchment programs for drinking water as well as for cattle. Work for many if the most dispossessed. Community library fruit orchard for community new truck purchase for "away" students to get to school, as well as community use general village repairs/upkeep: roads, wifi, etc. Numerous "one offs": soccer, music, dance programs. Partnership with catholic women's association allowing indigenous people access to the outside world: access to food, education, and most importantly eradicating fear of the mestizo community writ large.., introduction of cover crops and refurbishing of "worn out" soil, rebuilding of village water tanks as well as distribution systems

Financial Efficiency

• Mission deployment rate: 81.9%; rating input score 82
• Program expense ratio: 94.3%; rating input score 94
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 64th 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: 1 of 7 controls in place; rating input score 14
  • Conflict-of-interest policy: Fail
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • CEO compensation review process: NotApplicable
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Fail
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: 13.9%; rating input score 66; 66th percentile among comparable filings
• Total-asset coverage ratio: 1.85; rating input score 57; 57th percentile among comparable filings
• Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
• Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

• Program expense growth: 10.9% per year; rating input score 100; 72nd percentile among comparable filings
• Revenue growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
• Asset growth: 5.7% per year; rating input score 100; 50th percentile among comparable filings