Beau Biden Foundation for the Protection of Children Inc

Nonprofit profile at a glance

EIN
474507397
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Wilmington, DE, USA
Phone
3024772018
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$673,163
Expenses
$880,710
Assets
$2,634,578
Liabilities
$21,375

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

Leadership & pay

15 people listed

Executive titles in this filing

  • PATRICIA DAILEY LEWIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PATRICIA DAILEY LEWIS (EXECUTIVE DIRECTOR): $165,140 total reported compensation
  • MARK DEL VECCHIO (CHIEF OPERATING OFFICER): $110,000 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 beau biden foundation has committed its resources to providing expertise in guiding youth and adults to understand and appreciate the importance of recognizing and reporting child abuse and exploitation, understanding the concept and dangers of bullying and grooming of children, families and organizations, and the importance of policies, procedures and creating a culture of child protection. The foundation continues to be a strong and reliable voice in the process of ensuring the best laws exist to provide protection for children and to hold those who abuse children accountable, in both the civil and criminal justice systems, as well as fighting for appropriate regulatory standards and education for those who interact with children, families and communities. The foundation provides significant resources to developing the next generation of child welfare professionals through national and local professional development opportunities, including working directly with college students

What it reported doing in 2025

During 2025, the beau biden foundation for the protection of children continued its mission to prevent child abuse by providing evidence-informed education, consultation, and organizational capacity-building to schools, youth-serving organizations, colleges and universities, nonprofit organizations, and community partners throughout Delaware and nationally.the foundation delivered 68 professional development workshops, conference presentations, parent education sessions, and student programs focused on recognizing and reporting child abuse and neglect, preventing grooming behaviors, internet safety and cyberbullying, and strengthening organizational child protection practices. These programs directly trained 4,936 educators, school personnel, youth-serving professionals, college students, parents, caregivers, law enforcement personnel, and community members. Through these partnerships, the foundation's work impacted organizations collectively serving more than 30,800 children and adults.a primary focus of the foundation's work was expanding the shield of protection initiative, a comprehensive child abuse prevention framework that assists youth-serving organizations in developing and implementing child protection policies, staff training, risk management practices, and organizational safeguards designed to reduce opportunities for abuse. During 2025, the foundation established or continued shield of protection partnerships with school districts, schools, and nonprofit organizations across Delaware, supporting long-term organizational change and safer environments for children.foundation staff also presented at state and national conferences, including the national school boards association, apsac colloquium, child welfare league of america, and other professional organizations, extending Delaware's leadership in child abuse prevention to educators, child welfare professionals, law enforcement, and youth-serving organizations nationwide.through education, consultation, and collaborative partnerships, the beau biden foundation continued to advance its mission of protecting children by equipping adults and organizations with the knowledge, skills, and policies necessary to recognize abuse, respond appropriately, and create safer environments where children can thrive.

Operating model

Revenue model
Donor-supported. 72% 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.
  • 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.3%; rating input score 97
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: $4.91 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -30.8%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 2.99; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 31.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 16.9% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 97.3% of revenue deployed · 68.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $602K in reported program spending
  • Leadership: top reported pay $165K · 15 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.