Children's Aid Society of Alabama

Nonprofit profile at a glance

EIN
630288823
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2052517148
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,797,422
Expenses
$6,020,588
Assets
$2,663,823
Liabilities
$631,081

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

Leadership & pay

21 people listed

Executive titles in this filing

  • BOB STRAKA (PRESIDENT)
  • PAM ARENBERG (VICE-PRESIDENT)
  • ANITA CLEMON (PRESIDENT-ELECT)
  • GAYLE WATTS (CEO)

Highest reported compensation

  • GAYLE WATTS (CEO): $228,767 total reported compensation
  • SUSAN CROW (DEPUTY DIRECTOR): $148,439 total reported compensation
  • JOHN STONE (DIRECTOR OF ADVANCEMENT): $130,586 total reported compensation

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

Overview

Mission

Changing lives, building families, strengthening communities

What it reported doing in 2024

Project independence (pi)- providing a safe, stable living environment for young, expectant mothers and their children while they complete their education and obtain jobs. Project independence breaks the cycle of homelessness, keeps young families off public assistance, and improves their chances of being successful in school and in the workforce.child trafficking solutions project (ctsp)- a statewide coalition of organizations combating human trafficking; local, state, and federal law enforcement; government agencies; non-profit organizations; child protective services; and survivor care providers. Ctsp provides training to recognize, rescue, and restore child victims of human trafficking, and collaboration development and support for agencies providing anti-trafficking work.effective parenting instruction course (epic)- free classes, in english and spanish, for at-risk parents in jefferson and shelby counties seeking assistance with their parenting skills. Topics include communication, age-appropriate natural and logical actions/consequences, shaken baby prevention, safe sleep environment, and smoking cessation.

Operating model

Revenue model
Grant-funded. 67% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 85% 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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 24
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.1%; rating input score 97
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: $179.24 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -3.8%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 97.1% of revenue deployed · 93.5% of spending went to programs
  • Governance: 18 of 18 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $5.6M in reported program spending
  • Leadership: top reported pay $229K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.