Like a Child Foundation EIN 83-1770206

Like a Child Foundation

EIN  83-1770206 Private foundation / grantmaker Chapel Hill, NC
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Size
<$100K
What they do
A private foundation based in Chapel Hill, NC. It reported about $67K in revenue for 2024.
Leadership
Cody Zeller · Chairman
Money in and out
$67K revenue, $84K expenses
Bottom line

A private foundation based in Chapel Hill, NC. It reported about $67K in revenue for 2024. For fiscal year 2024 it reported $67K in revenue, $84K in expenses, and $964K in net assets.Pt I

Grants paid & assets · FY2024
Total revenue
$67K
Pt VIII · Ln 12
Total expenses
$84K
Pt IX · Ln 25
Net assets
$964K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$17K
Total assets
964K
deployed as grants and operations
Grants paid
65K
in FY2024
Grants made
2grants
total in period
Payout rate
7%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 2 grants · $65K · 2024–2024
Riley Children's FoundationFY2024$50,000
New Orleans Women's Children's ShelFY2024$15,000

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$32K
Median grantPart XV$50K
Largest grantPart XV$50K

Summary of the Filing

Part I · fiscal year 2024 · Form 990-PF
Revenue
$67K
FY2024▲ +91%
Expenses
$84K
FY2024▲ +101%
Total assets
$964K
FY2024▼ -2%
Total liabilities
$0
FY2024
Total revenue
$67K
Pt VIII · Ln 12
Total expenses
$84K
Pt IX · Ln 25
Net assets
$964K
Pt X · Ln 32
Total assetsPt II$964K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLike a Child Foundation
EINHdr · item D83-1770206
Principal addressHdr · item CChapel Hill, NC
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MNC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P30)
Ruling yearIRS BMFApr 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a
Whistleblower policyPt VI · Ln 13
Document retention policyPt VI · Ln 14
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Investment income$58K · 88%
Contributions & grants$8K · 12%
Investment income88%$58K
Contributions & grants12%$8K
Total revenueLn 12$67K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.78 Operating & administrative $0.22
Grants & contributions paid78%$65K
Operating & administrative22%$19K
Total functional expensesLn 25$84K

Balance Sheet

Part X · end of year
CashLn 1$39K
Total assetsLn 16$964K
Total liabilitiesLn 26$0
Total net assetsLn 32$964K
Months of cash on handcomputed5.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $964K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $67K
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $67K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $67K · Prior year $35K
+91%
Revenue CAGR
FY2020 $303K · FY2024 $67K
-31%
Net-asset trend (YoY)
End of year $964K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $67K · Expenses $84K
-26%
Liabilities-to-Assets
Total liabilities — · Total assets $964K
Net-asset ratio
Net assets $964K · Total assets $964K
100%
People & payroll
Highest Reported Total Compensation
Individual Cody Zeller · Reported title Chairman · Highest reported compensation $0 · Total expenses $84K
0%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth 91%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$67K revenue · viewing · ⤓ 990 PDF
FY2023$35K revenue · ⤓ 990 PDF
FY2022$49K revenue · ⤓ 990 PDF
FY2021$84K revenue · ⤓ 990 PDF
FY2020$303K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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