Child Advocates of San Bernardino County
Nonprofit profile at a glance
- EIN
- 330362613
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Rialto, CA, USA
- Phone
- 9098816760
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,667,169
- Expenses
- $1,408,438
- Assets
- $1,031,180
- Liabilities
- $221,255
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- MARK THOMPSON (EXECUTIVE DIRECTOR)
- ELIZABETH CONTRERAS MARTINEZ (CEO)
Highest reported compensation
- MARK THOMPSON (EXECUTIVE DIRECTOR): $80,764 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To improve the quality of life for foster and justice-involved youth through trained volunteers.
What it reported doing in 2024
Casa recruits, screens, trains and supervises community volunteers to mentor and advocate for youth in the foster care system. Volunteers are directly supervised by agency staff, and work with caregivers, teachers, social workers, the courts, attorneys, relatives, and other involved in the childs life and report their findings and recommendations to a judge to advocate for the best interest of the child. Volunteers develop meaningful relationships with the youth that they are appointed to in order to better understand their needs and to set and obtain goals.
Operating model
- Revenue model
- Donor-supported. 65% 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
STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.5%; rating input score 58
- Program expense ratio: 69.2%; rating input score 69
- Fundraising efficiency: $46.76 raised per $1 spent on fundraising; rating input score 77; 77th 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: 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: 8 of 8 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: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 15.5%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 7.8% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 8.6% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 16.3% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 58.5% of revenue deployed · 69.2% of spending went to programs
- Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $975K in reported program spending
- Leadership: top reported pay $81K · 8 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- 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.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
- Review — Sustainability: Officer compensation ratio scored 51/100.