Children International

Nonprofit profile at a glance

EIN
446005794
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Kansas City, MO, US
Phone
8169422000
Rating
64
Verdict
SUPPORTED
Rating confidence
Standard
Sector
International Relief

Official website

Reported finances

Revenue
$31,692,874
Expenses
$17,323,258
Assets
$143,786,195
Liabilities
$3,502,766

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

Leadership & pay

23 people listed

Executive titles in this filing

  • SUSANA ESHLEMAN (DIRECTOR/PRESIDENT AND CEO)

Highest reported compensation

  • SUSANA ESHLEMAN (DIRECTOR/PRESIDENT AND CEO): $616,353 total reported compensation
  • WILLIAM BREWSTER (CHIEF OPERATING OFFICER): $402,876 total reported compensation
  • TIM BACHTA (VP OF INFORMATION TECHNOLOGY): $307,978 total reported compensation

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

Overview

Mission

Children International's mission is to bring people together to help children and youth escape the cycle of poverty.

What it reported doing in 2024

Community centers & caring adults children international provides its most comprehensive programs within its community centers. Newer, state-of-the-art, facilities have specific youth rooms and areas, which are separate from the gathering spaces for younger children, to encourage participation and enhance youth activities. While buildings are important, they aren't what make children international's programs a success; it's the people who invest in the children and youth who make the difference. Critical support and organizational strengthening efforts volunteers. Globally, nearly 4,000 individuals volunteer in support of children international. These trained volunteers - typically the parents of sponsored children and youth - conduct family visits in surrounding neighborhoods, are often the first to learn about local and domestic issues, and serve as an invaluable conduit of information and knowledge. In the past, volunteers have supported children international during natural disasters, unrest, and other disruptions. These individuals also support programs that teach children and youth to organize projects and develop leadership skills. Then, these dedicated adults encourage youth to give back through tutoring younger children and leading community improvement projects. Professional staff the organization's workforce comprises in-country nationals who speak the same language and dialect as the families and understand the local challenges, customs, laws, and social networks of the communities where our children and their families live. Alliances and partnerships collaboration is the key to comprehensive community development and assistance. That's why children international is committed to securing partnerships for grant funding and product donations. This additional support allows children international to enhance and scale our programming for children and their families. Product donation partners of children international include organizations such as the clean the world foundation, which donates hygiene kits to aid in sanitation and health efforts, and heart to heart international, which provides medical supplies to support our health promotion work. Children international has worked collaboratively with foundations and other non-governmental organizations. Its agencies also work in-country with local governmental agencies, schools, and universities, as well as businesses and other organizations. Raising public awareness children international delivers a variety of communication tools to educate the public about the plight of children and youth living in poverty and the solutions children international offers. These tools include journeys magazine, digital newsletters, white papers, speaking engagements, blog posts, educational flyers and brochures, and press releases. Together, these efforts are designed to inform the public and raise awareness of the impact that even one person can have in helping to lift those in need out of their circumstances. Transforming sponsors' lives sponsorship is far more than an effective funding model. At its core, sponsorship is a shared experience between an individual contributor and an individual beneficiary. While the organization's programs focus on improving the lives of those living in poverty, children international also recognizes the positive impact this relationship has on the child through encouragement and friendship. Contributors also report an increased sense of purpose and fulfillment. Children international strives to share this knowledge to ensure sponsors understand how their own lives may be positively transformed by being supportive of the organization, sponsored children, and youth. Children international offers additional opportunities to support its mission and vision. Donors have the option to fund programs such as tutoring, music, dance, employment, scholarships, and more. Supporters of children international also experience positive changes in their own lives. By j

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 49% for direct work, and 51% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 80
  • Accountability: 94
  • Sustainability: 81
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.1%; rating input score 34
  • Program expense ratio: 58.3%; rating input score 58
  • Fundraising efficiency: $5.74 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.7%; rating input score 95; 24th percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 90%; rating input score 90; 22nd percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 45.3%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 8.3; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 21%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -10.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 4 operating locations identified
  • Where the money goes: 34.1% of revenue deployed · 58.3% of spending went to programs
  • Governance: 9 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $616K · 23 people listed · 6 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3M reported
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 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 34/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.