Children's Advocacy Center of Lawrence County

Nonprofit profile at a glance

EIN
251581304
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
PGH, PA, USA
Phone
4126472345
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospital, General

Reported finances

Revenue
$1,851,394
Expenses
$1,787,628
Assets
$713,828
Liabilities
$171,889

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • CHERYL KIMMEL (PRESIDENT)
  • RUTH RAY (VICE PRESIDENT)
  • DOUGLAS DANKO (President)

Highest reported compensation

  • DOUGLAS DANKO (President): $545,792 total reported compensation
  • JAMES AUBEL (FORMER CFO): $150,053 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To reduce trauma and re-victimization of child abuse victims in lawrence county, Pennsylvania and the surrounding area through interagency and interprofessional cooperation, evidence gathering, treatment and education regarding child physical and sexual abuse.

What it reported doing in 2017

See schedule o

Operating model

Revenue model
Grant-funded. 93% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 45
  • Accountability: 100
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 1st percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 3.4%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 97.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $546K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 157 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.