Childcare Vietnam Inc

Nonprofit profile at a glance

EIN
464105323
IRS 990-EZ coverage
2019–2025
Forms available
Form 990 2021, Form 990-EZ 2025, Form 990-N 2018
Location
New York, NY, USA
Phone
9177635247
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$137,504
Expenses
$106,474
Assets
$292,572
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Laurence Borten (President)
  • William Kapell (Vice President)

People named in this filing

  • An Pham (Program Director)
  • Laurence Borten (President)
  • William Kapell (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Aid abandoned, disabled and needy children and youth in Vietnam by providing food, clothing, shelter, special educational services, and funds to cover the cost of medical care, physical therapy and occupational therapy.

What it reported doing in 2025

CCV operates two day care facilities for disabled children in the Phu Ninh district. We provide a full day of special education and activities to 39 children with intellectual and emotional disabilities. We were able to increase the size of this program in 2025 by 33% thanks to (1) the provision of a second building rent-free by the local government, (2) grants from Children of Vietnam and (3) reduced program size at our Peace Village program.

Operating model

Revenue model
Donor-supported. 89% 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.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 100
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.1%; rating input score 72
  • Program expense ratio: 88.9%; rating input score 89

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 22.6%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 2.75; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 20.2% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 72.1% of revenue deployed · 88.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $95K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • 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.

  • High — Sustainability: Officer compensation ratio scored 22/100.