Children's Advocacy Center For

Nonprofit profile at a glance

EIN
300141916
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Kissimmee, FL, USA
Phone
4075186936
Rating confidence
Limited
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$123,069
Expenses
$277,794
Assets
$3,730,579
Liabilities
$121,363

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

14 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The children's advocacy center for osceola county, inc. Provides assistance to abused children in osceola county, Florida. This organization works to reduce the trauma to child abuse victims, provides crisis intervention, identifies unmet needs of the family and develops a plan to seek services to meet those needs, assists in the investigation and prosecution of child abuse cases with law enforcement and social services, and provides a child advocate to each case in which the organization is involved.

What it reported doing in 2011

The organization works to reduce the trauma to child abuse victims, provides crisis intervention, identifies unmet needs of the family and develops a plan to seek services to meet those needs, assists in the investigation and prosecution of child abuse cases with law enforcement and social services, and provides a child advocate to each case in which the organization is involved.

Operating model

Revenue model
Grant-funded. 70% of the money available for current operations came from government grants.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 84
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -125.7%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 13.43; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 23.6%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -33.8% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 33rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $198K in reported program spending
  • Leadership: top reported pay $66K · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.