Child Guidance Center Inc

Nonprofit profile at a glance

EIN
952546170
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Santa Ana, CA, USA
Phone
7149534455
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$13,725,552
Expenses
$13,527,467
Assets
$7,656,544
Liabilities
$5,295,607

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

Leadership & pay

18 people listed

Executive titles in this filing

  • LORI PACK (GENERAL MEMBER OF THE BOAR/ CEO)

Highest reported compensation

  • LORI PACK (GENERAL MEMBER OF THE BOAR/ CEO): $245,946 total reported compensation
  • RODOLFO M GOMEZ (PROGRAM DIRECTOR): $145,579 total reported compensation
  • ELAINE O'ROURKE (OPERATIONS MANAGER): $138,588 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 empower children, youth and families to reach their full potential through innovative mental health programs and services.

What it reported doing in 2024

Child guidance center provides extensive, comprehensive and ongoing mental health training for its clinical staff, undergraduate and graduate-level students, community providers, schools, and to the public. Cgc's dedication to training in evidence-based practices and other methods include: trauma-focused cognitive therapy (tf-cbt), parent-child interaction therapy (pcit), parent-child care (pc-care), eye movement desensitization and reprocessing (emdr), adult & youth mental health first aid, military family 101, and a full-range of mental health topics geared to help families in orange county.child guidance center also provides comprehensive care management and coordination of health and health related care and services to children, youth and their families, connecting them to community resources ensuring that they get the care they need to live healthier lives.

Operating model

Revenue model
Earned-program. 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: $9.4 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: 1.4%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.69; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 88.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $11.9M in reported program spending
  • Leadership: top reported pay $246K · 18 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.1M reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.