Child and Family Guidance Inc

Nonprofit profile at a glance

EIN
464572280
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Milledgeville, GA, USA
Phone
4784515205
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$4,166,740
Expenses
$3,916,765
Assets
$2,600,904
Liabilities
$40,879

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Elizabeth Wood LPC (President and Executive Di)

Highest reported compensation

  • Elizabeth Wood LPC (President and Executive Di): $297,000 total reported compensation

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

Overview

Mission

Child and Family Guidance is a family-centered, community based, strengths-focused, culturally competent organization that supports and provides the services to ensure safety, permanency, and well-being for children and families in Georgia. We strengthen Georgia by providing individuals and families access to services that promote self-sufficiency, independence and protect Georgia's vulnerable children and adults.

What it reported doing in 2024

Through our contracts with various state and local government child and family protection agencies, Child and Family Guidance provided 24 hour crisis intervention in response to urgent situations; provided classes and individual instruction to help improve basic living skills; facilitated forums convened at the request of various Departments of Family and Child Services (DFCS) to identify family resources, evaluate child and family progress and address re-emergent concerns to facilitate achievement of case plan goals; conducted home visits; conducted a mentoring program for children and youth to provide supportive and positive role models; faciliated group activities to create a forum for positive parent and child interaction during visitations; conducted parent education classes; provided substance abuse recovery support to prevent relapse and continued use of controlled substances; supervised family visitations for children in foster care; supervised sibling visitation for children in foster care; provided therapeutic and psychological services by licensed mental health professionals; and provided transportation services to facilitate parent, child or caregiver participation in all services offered by Child and Family Guidance. Child and Family Guidance served approximately 1,500 individuals during 2024.

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 66
  • Accountability: 65
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.9%; rating input score 84
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 6%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 17.7% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 18.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 83.9% of revenue deployed · 89.6% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.5M in reported program spending
  • Leadership: top reported pay $297K · 4 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.