Child Crisis Arizona Legacy

Nonprofit profile at a glance

EIN
991267306
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Mesa, AZ, USA
Phone
4808349424
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$207,253
Expenses
$5,385
Assets
$10,886,868
Liabilities
$10,437,954

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

Leadership & pay

7 people listed

Executive titles in this filing

  • TORRIE TAJ (CEO AND BOARD PRESIDENT)

Highest reported compensation

  • TORRIE TAJ (CEO AND BOARD PRESIDENT): $574,596 total reported compensation
  • LISA RICCI (CFO AND BOARD TREASURER/SE): $292,922 total reported compensation

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

Overview

Mission

Child crisis Arizona legacy (ccal) is operated exclusively for the benefit of, to perform the functions of, and/or to carry out the purposes of child crisis Arizona.

What it reported doing in 2025

Child crisis Arizona legacy (ccal) is operated exclusively for the benefit of, to perform the functions of, and/or to carry out the purposes of child crisis Arizona to support its prevention and intervention programs. Ccal was formed for purposes of engaging in the new markets tax credit (nmtc) transaction with respect to the project. In support of cca's charitable mission, ccal participated in and played a critical role in facilitating the nmtc transaction. Cca and ccal engaged in a nmtc transaction to finance the operating expenses for childhood education programs and the property on which such programs are housed.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 60
  • Accountability: 91
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 97.4%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 2,021.7; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 1,218.6%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 28.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $575K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.