California Commission on Sexual Exploitation

Nonprofit profile at a glance

EIN
874596936
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Bakersfield, CA, USA
Phone
6613693930
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Counseling, Support Groups

Reported finances

Revenue
$1,101,256
Expenses
$1,095,196
Assets
$40,000
Liabilities
$10,000

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Tiara King (President)

People named in this filing

  • Tiara King (President)
  • Jamires Simpkins (Board Chair)
  • Joe Berkenshire (Vice Chair)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

We aim to reduce criminal behavior by the application of evidence-based and trauma-informed services that address the culture and institutions that profit from perpetrate or promote sexual violence.

What it reported doing in 2024

A comprehensive counseling and therapy program designed to address compulsive pornography use through evidence-based approaches and the expertise of licensed mental health providers & specialists. This project offers a holistic approach to addressing compulsive pornography use through increased self-awareness cognitive restructuring and the development of healthier coping mechanisms. We focus on tackling underlying issues and developing skills for individuals struggling with problematic pornography use. This project goes beyond simply treating symptoms to fundamentally shifting their relationship with pornography and exploring underlying risk factors.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
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

STRONG - 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: 100
  • Accountability: 88
  • Sustainability: 31
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 81.5%; rating input score 81
  • Fundraising efficiency: $18.85 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

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; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.6%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 81% of revenue deployed · 81.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $893K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.