Children of the Night

Nonprofit profile at a glance

EIN
953130408
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Los Angeles, CA, USA
Phone
8189084474
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$2,762,080
Expenses
$2,769,996
Assets
$6,210,010
Liabilities
$927,114

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Dr Lois Lee (President & CEO)

Highest reported compensation

  • Dr Lois Lee (President & CEO): $573,648 total reported compensation

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

Overview

Mission

Children of the Night is a privately funded non-profit organization established in 1979 with the specific purpose to provide intervention in the lives of children who are sexually exploited and vulnerable to or involved in prostitution and pornography.

What it reported doing in 2025

Children of the Night continued street outreach, 24-hour case management line, and an online tutoring program for the GED, as scholarship program conducted by an alumni committee. Many of our tutoring students have passed the GED again this year and in 2026 we will celebrate another high school graduation at our headquarters. https://www.childrenofthenight.org/gradution. Our billboard on Figueroa advertising rescue services to prostituted youth went viral.During the calendar year of 2025, we provided 5,650 Case Management Services to 448 prostituted youth; and tutored 5,487 tutoring hours to 129 prostituted youth.Many of our tutoring students have passed the GED again this year and we will celebrate another high school graduation at our headquarters in 2026.Our follow up study for 2024 shows 80% of the children we served in 2024 successfully escaped prostitution and we offered continued services to stabilize and educate them. While no longer dependent on prostitution they still need continued support with education, stabilization and general support. 58% of our youth have children and they need parenting skills.58% had children; 53% living on their own, 26% living with relatives, 4% living with parents, 4% in foster care. 52% were employed full time and 2.04% lived in college dorms.Our success is determined whether they are still dependent on prostitution. Children of the Night changes lives. Many continue to need help with parenting education.As a result of our follow up study findings, we created a What to Tell the Kids? Program twice a month through ZOOM with Dr. Tal Rappaport to develop a body of information for all of our alumni to depend on. Soon this will be available on our website.Our alumni committee has selected youth for scholarships:1/06/2025 Victoria Foresythe College of Southern Nevada$6,556.755/12/2025 Victoria Foresythe College of Southern Nevada 601.006/19/2025 Sireena HillEastern Washington University$2,740.008/01/2025 Victoria ForesytheCollege of Southern Nevada$6,306.008/25/2025 Maya Povey Vermont State University$2,295.009/12/2025 Sireena HillsEastern Washington University$4,710.9310/03/2025 Farzia Ghafory Summa Formacio Professional 424.5012/18/2025 Sireena HillsEastern Washington University$4,947.0312/21/2025 Victoria ForesytheCollege of Southern Nevada$5,852.50

Operating model

Revenue model
Donor-supported. 95% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 89
  • Accountability: 88
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $32.03 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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: 80%; rating input score 80; 16th 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: -0.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 2.24; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 20.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 84.9% of spending went to programs
  • Governance: 4 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.4M in reported program spending
  • Leadership: top reported pay $574K · 5 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 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 — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.