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Native American Children's Fund

CharityWatch report issued
July 2023

 
NOT
RATABLE
CharityWatch Grade
 

Contact Information

Native American Children's Fund
PO Box 25
Sapulpa, OK 74067-0025

Other Names

World Changers International Ministries

Tax Status

501(c)3

Stated Mission

Provides youth development, food, educational opportunities, and religious training to disadvantaged Native American children.

View similar charities
Data based on Fiscal Year Ended 12/31/2021

*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

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Native American Children's Fund
does not meet governance benchmarks.
 
Native American Children's Fund
does not meet transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

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 Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

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."