Child Crisis Center Foundation

Nonprofit profile at a glance

EIN
311577146
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Mesa, AZ, USA
Phone
4808349424
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$464,360
Expenses
$151,067
Assets
$2,597,289
Liabilities
$5,613

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JOSEPH HADDOW (PRESIDENT)
  • DENNIS KAVANAUGH (VICE PRESIDENT)
  • CHRISTINE SCARPATI (INTERIM CEO (THROUGH 8/15))
  • TORRIE TAJ (CEO (SINCE 9/15))

Highest reported compensation

  • CHRISTINE SCARPATI (INTERIM CEO (THROUGH 8/15)): $211,257 total reported compensation
  • LISA RICCI (CFO): $105,436 total reported compensation
  • TORRIE TAJ (CEO (SINCE 9/15)): $76,835 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation manages and oversees investments to support the current and future operational needs of child crisis Arizona.

What it reported doing in 2015

Provide financial support to child crisis Arizona to care for children in crisis.

Operating model

Revenue model
Donor-supported. 82% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 75
  • Accountability: 86
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.3%; rating input score 40
  • Program expense ratio: 81.6%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 79th percentile among comparable filings
  • 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: 6 of 9 controls in place; rating input score 67
    • 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: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 67.5%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 17.19; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 30.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 22.4% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 40.3% of revenue deployed · 81.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $123K in reported program spending
  • Leadership: top reported pay $211K · 14 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $102K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.