The Sacred Portion Childrens Outreach Inc
Nonprofit profile at a glance
- EIN
- 810393190
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Bozeman, MT, USA
- Phone
- 4065865773
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $478,844
- Expenses
- $486,290
- Assets
- $169,923
- Liabilities
- $42,720
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- Jan Druckenmiller (Treasurer): $8,092 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 Sacred Portion Children's Outreach works on behalf of children who are without families. The organization provides assistance to an orphanage in the Philippines in creating quality environments for the children and in providing funds for operation and expansion. It manages a child sponsorship program and operates a summer hosting program for older orphans as a means of introducing them to potential adoptive families. The organization provides adoption services to adoptive families as well as post adoption support programs.
What it reported doing in 2024
Provided home study services to adoptive families; acted as the placing agency in international adoptions from the Philippines and Colombia. Provided adoption financial assistance through a grant fundraising program. In 2024, the organization received a grant specific to the development of its domestic adoption program. This included networking with other agencies that work in domestic adoption, revising its domestic adoption policies and acting as the placing agency in several domestic adoptions.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for grants.
The verdict
MIXED - 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: 67
- Transparency & Controls: 67
- Accountability: 26
- Sustainability: 28
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.7%; rating input score 76
- Program expense ratio: 74.5%; rating input score 75
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 64.8%; rating input score 65; 45th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.6%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.35; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.25; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 1.7%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 4.3% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 1.8% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: -4.1% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 75.7% of revenue deployed · 74.5% of spending went to programs
- Governance: 0 of 7 board members independent · 5 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $363K in reported program spending
- Leadership: top reported pay $8K · 7 people listed
- Consistency: 31 of 32 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: 2 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.