Chd Foundation EIN 85-4283707

Chd Foundation

EIN  85-4283707 Public charity (501(c)(3)) Las Vegas, NV
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Helps children with heart disease attend support groups and summer camps through financial aid and volunteers.
Leadership
John Nigro · President
Money in and out
$135K revenue, $54K expenses
Bottom line
97% program efficiency

Helps children with heart disease attend support groups and summer camps through financial aid and volunteers. For fiscal year 2024 it reported $135K in revenue, $54K in expenses, and $513K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$135K
Pt VIII · Ln 12
Total expenses
$54K
Pt IX · Ln 25
Net assets
$513K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $81K
Where spending went · Part IX cols B–D
Program services $0.97 Management & general $0.03
Program efficiency
97%
of spending reaches programs▲ +13% vs prior filing year
Surplus margin
+60%
revenue over expenses, this year▼ -35% vs prior filing year
Revenue trend
+10%
avg. annual growth over 5 years

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$135K
FY2024▲ +22%
Expenses
$54K
FY2024▲ +586%
Total assets
$513K
FY2024▲ +11%
Total liabilities
$0
FY2024
Total revenue
$135K
Pt VIII · Ln 12
Total expenses
$54K
Pt IX · Ln 25
Net assets
$513K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$81K
Total assetsPt X · Ln 16$513K
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 31
Independent voting membersPt I · Ln 41
Mission & Programs · Part III

Where the work happens

2 program services account for $52K of program spending, described in the organization's own filed words · FY2024.
01

To support educational initiatives for congenital heart patients and providers to help improve the lives of patients with congenital heart disease, the nonprofit sponsored the 2024 FNCS. This symposium is devoted to caring for the fetus with congenital heart disease.

$48Kprogram expense
02

To provide financial, logistical and man-power to help children with congenital heart disease attend support groups and summer camps. This will require engaging the community for charitable contributions to support these activities, and for foundation personnel and volunteers to meet with patients, families, and community leaders to…

$4Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CChd Foundation
EINHdr · item D85-4283707
Principal addressHdr · item CLas Vegas, NV
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNV
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFDiseases & Disorders (G43)
Ruling yearIRS BMFJun 2021

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a1
Independent voting membersPt VI · Ln 1b1
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

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

Part VIII
Contributions & grants$82K · 61%
Program service revenue$40K · 29%
Investment income$13K · 10%
Contributions & grants61%$82K
Program service revenue29%$40K
Investment income10%$13K
Total revenueLn 12$135K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03
Program services97%$52K
Management & general3%$2K
Total functional expensesLn 25$54K

Balance Sheet

Part X · end of year
CashLn 1$24K
Total assetsLn 16$513K
Total liabilitiesLn 26$0
Total net assetsLn 32$513K
Months of cash on handcomputed5.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $479K · Operating expenses (Pt IX) $54K · Less non-cash grants $75K · Cash operating expenses/yr $-21K
Highly liquid reserves (cash & marketable securities on Pt X) ÷ monthly operating expenses (Pt IX total, less non-cash grants & depreciation when reported).
Where the money goes
Program services
Program services $52K · Total expenses $54K
97%
Management & General
Management & general $2K · Total expenses $54K
3%
Fundraising
Fundraising $0 · Total expenses $54K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $94K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $82K · Total revenue $135K
61%
Government reliance
Government grants — · Total revenue $135K
Earned-income share
Program service revenue $40K · Total revenue $135K
29%
Investment reliance
Investment income $13K · Total revenue $135K
+10%
Program self-sufficiency
Program service revenue $40K · Total expenses $54K
74%
Growth & trend
Revenue growth (YoY)
This year $135K · Prior year $110K
+22%
Revenue CAGR
FY2020 $93K · FY2024 $135K
+10%
Net-asset trend (YoY)
End of year $513K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $135K · Expenses $54K
+60%
Liabilities-to-Assets
Total liabilities — · Total assets $513K
Net-asset ratio
Net assets $513K · Total assets $513K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $455K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $513K
89%
People & payroll
Highest Reported Total Compensation
Individual John Nigro · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $54K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $54K
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 97%
Overhead ratio 3%
Fundraising cost ratio 0%
Revenue growth 22%
Accounting fee ratio 2%

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)$135K revenue · viewing · ⤓ 990 PDF
FY2023$110K revenue · ⤓ 990 PDF
FY2022$135K revenue · ⤓ 990 PDF
FY2021$178K revenue · ⤓ 990 PDF
FY2020$93K 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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