Cambodian Childrens Fund

Nonprofit profile at a glance

EIN
200764162
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Santa Monica, CA, USA
Phone
3104969931
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$10,980,060
Expenses
$13,074,746
Assets
$23,597,886
Liabilities
$1,004,279

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Scott Neeson (President & ED)

Highest reported compensation

  • Scott Neeson (President & ED): $149,040 total reported compensation
  • Savy Lach (Global COO): $140,249 total reported compensation
  • James McCabe (Dir. of Operations): $133,833 total reported compensation

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

Overview

Mission

Our mission is to break cycles of poverty and abuse and to create positive change in cambodia through intervention and education for the most impoverished children and their families. By providing healthcare, education, job training and leadership development, the children in our care will enter cambodian society with the skills, confidence and integrity to help their own families and communities in an active way no generation has before. We believe that for optimal development and healing, thec hildren in our care must remain connected to their families and their communities.to support this objective we run a broad spectrum of fully integrated communitys ervices that collectively offer the strongest possible safety net for families and communities in crisis.

What it reported doing in 2025

Child Protection Unit: a) Major Crime Investigations: In 2025, the CPU undertook 335 investigations involving murder, rape, serious assault, abandonment, and cyber-enabled offences against children. A total of 291suspects were arrested, reflecting the highest arrest rate recorded in the past decade. (***Key figures include: 28 homicides, 3 manslaughter cases, 9 attempted homicides, 163 rapes, 15 attempted rapes, 44 cases of sex with a minor, 32 ICAC investigations.). These investigations demonstrate the CPU's expanding national role in the most serious crimes involving children, ensuring rapid responses, meticulous evidence handling, and coordinated provincial efforts.b) Homicide & Forensic Excellence: The HIT and FST responded to 48 major forensic investigations, including 28 child homicides, achieving a 97% clearance rate. Forensic advancements in 2025 included: Activation of the purpose built forensic laboratory Development of locally produced Kastle Meyer presumptive blood test kits, reducing costs and improving nationwide crime scene capabilities Training of police, prosecutors, judges, and medical personnel in forensic evidence handling and child death investigations. A landmark case involved the domestic mass murder in Kampong Cham, leading to Task Force GOLF25. This operation exemplified multiagency excellence and resulted in the timely arrest of the suspect.c) Victim & Family Services: The OVFS expanded to 14 specialized staff, supporting 300+ families at any time. In 2025, the OVFS provided: 6 lifesaving medical evacuations Emergency food, housing, and financial assistance Psychological counselling School and welfare support Legal representation coordinationOne of the most significant cases involved One victim a toddler who survived 80% burns after an attempted murder by her father. CPU coordinated long term medical, legal, and psychological support, resulting in the suspect receiving 20 years imprisonment.d) Legal Representation: In partnership with Legal Aid Cambodia, CWCC, and independent firms, the CPU ensured legal protection for 213 victims and families. Courts delivered: 69 completed trials 490 years of total imprisonment Average sentence of 7 years for serious offences

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 82% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 75
  • Accountability: 94
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: $14.84 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 19th 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: -19.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 6th percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.1% of spending went to programs
  • Governance: 9 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 8 filed program accomplishments · $11.4M in reported program spending
  • Leadership: top reported pay $149K · 14 people listed
  • Highest-paid contractors: 1 contractor listed · $203K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.