Aviva Children's Services

Nonprofit profile at a glance

EIN
860948932
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Tucson, AZ, USA
Phone
5203276779
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$3,966,459
Expenses
$3,524,955
Assets
$4,183,301
Liabilities
$614,567

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • DAVID IACONIS (BOARD PRESIDENT)
  • GENE GOLDSTEIN (DIRECTOR, PRESIDENT EMERITUS)
  • STEVEN GUTHRIE (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • STEVEN GUTHRIE (CHIEF EXECUTIVE OFFICER): $285,589 total reported compensation
  • MARISSA ARENDT (CHIEF FINANCIAL OFFICER): $233,457 total reported compensation
  • LAURA MORALES (CHIEF OPERATIONS OFFICER): $224,449 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Aviva children's services changes the lives of more than 3,000 children in foster care each year by providing emergency resources, ongoing family support and comprehensive behavioral health services.

What it reported doing in 2024

Aviva offers comprehensive behavioral health services to support birth parents, foster parents, children, and other caregivers. Behavioral health services include individual and family counseling, group counseling, care coordination, psychiatric services, family support, crisis response, and assessment.aviva children's services provides training, advocacy and resources to foster care and kinship families throughout every step on their foster care and kinship journey. Aviva's clothing and resource closet offers new and gently used clothes, new socks and underwear, hygiene kits, household cleaning kits, school supplies, and other essential items. These resources can be accessed by dcs workers, foster care licensing workers, foster parents, and kinship placements.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 71
  • Accountability: 86
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 83
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: $10.56 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 92.6% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $286K · 20 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.