Abandoned Childrens Fund

Nonprofit profile at a glance

EIN
205967513
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Santa Rosa, CA, USA
Phone
8888840567
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$1,089,389
Expenses
$1,225,155
Assets
$765,729
Liabilities
$79,494

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • COLONEL DONER (President)
  • DAVID ZACCARIELLO (Vice President)

Highest reported compensation

  • COLONEL DONER (President): $70,199 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Organization provides basic human needs to children, families, and communities, by providing and supporting a humanitarian aid program for food, clean water, health care, and children's homes; providing medical care by distributing funds to clinics and hospitals servicing the poor; and, through educational and vocational training and mentoring, equips children and families with the means to transition to sustain their own lives through agriculture and small business.

What it reported doing in 2025

To provide funding for medical care, clothing, and orphan care (housing, food, clean water, clothing, education, and health care) for abandoned children and families.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 26
  • Transparency & Controls: 73
  • Accountability: 88
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.2%; rating input score 31
  • Program expense ratio: 26.5%; rating input score 26
  • Fundraising efficiency: $1.27 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 95.6%; rating input score 96; 46th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -28.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -19.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 31.2% of revenue deployed · 26.5% of spending went to programs
  • Governance: 4 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $324K in reported program spending
  • Leadership: top reported pay $70K · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $525K reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes foreign activity
  • Filing history: 12 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Financial Efficiency: Program expense ratio scored 26/100.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.