Children's Fund

Nonprofit profile at a glance

EIN
541841297
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Mclean, VA, USA
Phone
8046678000
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
International Relief

Reported finances

Revenue
$256,005
Expenses
$258,302
Assets
$213,765
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • SHERLIE SCRIBNER ED D (CEO)

People named in this filing

  • SHERLIE SCRIBNER ED D (CEO)
  • DAVID RISK (BOARD DIRECTOR)
  • BOB LICITRA (TREASURER/CFO/BOARD CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To promote the health, education, and well-being of children in other nations and the USA. This is accomplished through relief & education programs,

What it reported doing in 2025

Children in asia, india 80, 50 boys at sherlie home, 30 girls apna sahara, pakistan 30 abba home. We cared for children in two locations in india, one for boys and the other for girls. They resided in the homes we provided, so they could attend school. Many of these children are orphans or their families are too poor or too ill to care for them. We provided food, clothing, shoes, school uniforms, school supplies and toiletries and other everday necessities. In pakistan,23 provided school supplies and support for after-school activities for 35 girls in a residential facility who were there because they were abandoned by their mothers.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 76
  • Accountability: 70
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.8%; rating input score 99
  • Program expense ratio: 97.9%; rating input score 98
  • Fundraising efficiency: $497.2 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 96.3%; rating input score 96; 58th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 98.8% of revenue deployed · 97.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $253K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.