Walter & Connie Payton Foundation Inc

Nonprofit profile at a glance

EIN
364476132
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Yorkville, IL, USA
Phone
6305539500
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$65,377
Expenses
$41,709
Assets
$83,082
Liabilities
$15,000

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CONNIE PAYTON (PRESIDENT)

Highest reported compensation

  • NANCY HEWLETT (SECRETARY): $4,044 total reported compensation
  • RAQUEL LEA WOODS (TREASURER): $4,044 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 walter and connie payton foundation, inc. Is a not-for-profit organization organized under the laws of the state of Illinois to coordinate the acquisition and distributions of toys, clothing and school supplies to needy children.

What it reported doing in 2024

Acquisition and distribution of toys, clothing and school supplies to needy children.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 25
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.2%; rating input score 51
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: $72.32 raised per $1 spent on fundraising; rating input score 86; 86th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 25%; rating input score 25; 18th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 36.2%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 19.4%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -25.5% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -18.2% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -6.4% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 51.2% of revenue deployed · 80.2% of spending went to programs
  • Governance: 1 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $33K in reported program spending
  • Leadership: top reported pay $4K · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 4 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Independent voting board scored 25/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.