Children's Burn Foundation
Nonprofit profile at a glance
- EIN
- 953954352
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Sherman Oaks, CA, USA
- Phone
- 8189072822
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $11,242,734
- Expenses
- $2,932,200
- Assets
- $17,198,087
- Liabilities
- $641,898
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
32 people listed
Executive titles in this filing
- KANDUS SIMPSON (BOARD MEMBER/COUNCIL PRESIDENT)
- KIRSTIN CLINK (EXECUTIVE DIRECTOR)
Highest reported compensation
- KIRSTIN CLINK (EXECUTIVE DIRECTOR): $173,425 total reported compensation
- TANYA SORKIN (CHIEF PROGRAM OFFICER): $141,377 total reported compensation
- KEVIN BROWN (DEVELOPMENT DIRECTOR): $120,549 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's burn foundation strives to heal child burn survivors and their families through comprehensive physical, financial and emotional care, while educating communities in California and across the globe on how to prevent and treat burns.
What it reported doing in 2024
The full recovery program provides life-transforming treatment and transportation. The program also includes an array of psychosocial initiatives including support groups, camps and a teen burn survivor's program. During the year, there were a total of 4,014 individuals served in the full recovery program.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 47
- Transparency & Controls: 85
- Accountability: 95
- Sustainability: 82
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 24.5%; rating input score 25
- Program expense ratio: 76.4%; rating input score 76
- Fundraising efficiency: $30.93 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.7%; rating input score 95; 24th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- 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: 99.7%; rating input score 100; 36th 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; 66th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 73.9%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 5.87; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 86; 86th percentile among comparable filings
- Officer compensation ratio: 14.8%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 4.2% per year; rating input score 100; 36th percentile among comparable filings
- Revenue growth: 10.3% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 8.1% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 24.5% of revenue deployed · 76.4% of spending went to programs
- Governance: 29 of 29 board members independent · 8 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $2.2M in reported program spending
- Leadership: top reported pay $173K · 32 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $604K reported
- Consistency: 37 of 38 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: 6 filed money-flow records
- Related organizations: 3 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.
- 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 — Financial Efficiency: Mission deployment rate scored 25/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Officer compensation ratio scored 8/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.