Ratings & Metrics
*Why Not Ratable?CharityWatch is currently unable to rate this organization. This does not imply a negative or positive evaluation. Please see the Analysts' Notes section for a more detailed explanation.
Governance & Transparency
Unable to Provide Salaries
CharityWatch is unable to provide a range of Top Three Salaries for this charity for the above fiscal reporting year because we lack complete salary data for the organization. Except for officers, directors, and trustees, the IRS does not require breakouts of salaries totaling less than $100,000.
For example, XYZ charity would be required to provide a breakout in its tax form of compensation to its president of $55,000, but would not be required to provide a breakout of $99,000 in compensation to its top medical researcher if that person is not also an officer, director, or trustee of the organization.
This charity reports that compensation to its officers, directors, and trustees is under $100,000 per individual. Donors who would like to view limited salary data for this organization should refer to its tax form, which may be available on the charity's web site or from a number of third-party sources. See CharityWatch's Links page for information on obtaining copies of charity tax forms.
CharityWatch is unable to provide a letter grade rating of Native American Children's Fund based on its fiscal year ended 12/31/2021 financial activities.
CharityWatch generally applies our methodology and assigns letter grade ratings to charities that take in at least $1 million in cash contributions and that maintain an annual budget of at least $500,000. In 2021, Native American Children's Fund raised less than $245,000 in cash contributions and incurred less than $240,000 in cash expenses, according to its 2021 IRS Form 990 tax filing and audited financial statements.
Due to its small size, CharityWatch is unable to provide a letter grade rating of Native American Children's Fund at this time. CharityWatch's most recent letter grade rating of Native American Children's Fund was an "F" based on the Fund's fiscal year ended 12/31/2016 financial activities.
According to the World Changers International Ministries d/b/a Native American Children's Fund (the Fund) 2021 tax filing, the Fund answers "Yes" to the question: "Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee?" (IRS Form 990, Part VI, Section A, line 2). Even though a description of such relationships is instructed to be provided, no additional information is reported on Form 990, Schedule O.
The Fund reports having five voting members on its governing body at the end of 2021; zero voting members are reported as independent (IRS Form 990, Part VI, Section A, lines 1a & 1b). The President and Vice President, William T. Jeffers Jr. and William T. Jeffers III, respectively, are reported as two of the five board members and the only two officers (IRS Form 990, Part VII).
According to the World Changers International Ministries d/b/a Native American Children's Fund 2021 tax filing, the organization reports re: Transactions With Interested Persons (IRS Form 990, Schedule L, Part II) a loan from the organization to William T. Jeffers Jr., President. The "Original principal amount" of the loan is reported as $11,447; the "Balance due" is $11,447, as of 12/31/2021. The "Purpose of the loan" is not reported; there is not a written agreement for the loan, it is not in default, and it was "Approved by board or committee."