American Association for Lost Children Inc
Nonprofit profile at a glance
- EIN
- 760224866
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2015
- Location
- Latrobe, PA, USA
- Phone
- 7245376970
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $15,840
- Expenses
- $33,225
- Assets
- $97,336
- Liabilities
- $20,605
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- MARK R MILLER (PRESIDENT)
Highest reported compensation
- CHRISTINA WINDON (KEY EMPLOYEE): $14,400 total reported compensation
- MARK R MILLER (PRESIDENT): $2,960 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Recovering missing children
What it reported doing in 2024
Missing children cases worked 0 missing children found
Operating model
- Revenue model
- Donor-supported. 66% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
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: 16
- Transparency & Controls: 100
- Accountability: 68
- Sustainability: 23
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 23.5%; rating input score 23
- Program expense ratio: 11.2%; rating input score 11
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -109.8%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 2.93; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 52.2%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: -22% per year; rating input score 0; 16th percentile among comparable filings
- Revenue growth: -6.9% per year; rating input score 0; 38th percentile among comparable filings
- Asset growth: -1.6% per year; rating input score 0; 32nd percentile among comparable filings
Details
- Where the money goes: 23.5% of revenue deployed · 11.2% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $4K in reported program spending
- Leadership: top reported pay $14K · 4 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 23/100.
- High — Financial Efficiency: Program expense ratio scored 11/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- High — Sustainability: Officer compensation ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.