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CHARITY REVIEW
Issued: August 2023 Expires: August 2025

Tu Nidito Children and Family Services

Standards Not Met
Standards Not Met
10 16
3922 N Mountain Ave
Tucson, AZ, 85719-1313

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Tu Nidito Children and Family Services does not meet the following 2 Standards for Charity Accountability:

Standard 10 (Ending Net Assets)
Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

Tu Nidito Children and Family Services does not meet this standard because:

Organization's unrestricted ending net assets (minus fixed assets) exceed three times the budgeted expenses due to long-term investments that are not donor-restricted.

Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

Tu Nidito Children and Family Services does not meet this standard because:

The ending net assets figure is missing from the organization's most recent annual report. The organization has committed to included this information going forward.

Tu Nidito Children and Family Services meets the remaining 18 Standards for Charity Accountability.

Stated Purpose:

Year, State Incorporated:
1994, AZ

For the year ended December 31, 2021, Tu Nidito Children and Family Services's program expenses were:

Other services $261,838
Children to Children $139,827
One on One $115,254
Community Impact $59,893
Young Adults $55,671
Volunteer $42,462
CPC $26,721
Total Program Expenses $701,666

Chief Executive
Liz McCusker, Executive Director

Chair of the Board
Richard Thompson, Board President

Chair's Profession / Business Affiliation
Caterpillar, Inc.

Board Size
13

Paid Staff Size
10

Method(s) Used:
Direct mail appeals, Telephone appeals, Invitations to fund raising events, Print advertisements (newspapers, magazines, etc.), Grant proposals, Internet, Planned giving arrangements, Cause-related marketing (affinity credit cards, consumer product sales, etc.), Appeals via Social Media (Facebook, etc.)

% of Related Contributions on Fundraising: 2.75%

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Tu Nidito Children and Family Services's audited financial statements for the year ended December 31, 2021.

Source of Funds
Foundation and private grants $754,721
Contributions $502,437
Special events including $3,005 of in-kind revenues, less costs of direct donor benefits $151,188
Paycheck Protection Program grant $128,557
Net realized and unrealized gains (losses) on investments $80,924
Interest and dividend income $65,880
Donated materials and services $3,485
Total Income $1,687,192

Programs: 90% Fundraising: 5% Administrative: 4%

Total Income $1,687,192
Total expenses: $776,997
  Program expenses $701,666
  Fundraising expenses $42,390
  Administrative expenses $32,941
  Other expenses $0
Income in Excess of Expenses $910,195
Beginning Net Assets $3,795,606
Other Changes In Net Assets $0
Ending Net Assets $4,705,801
Total Liabilities $18,119
Total Assets $4,723,920

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

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Report completed by:
BBB Serving Southern Arizona