Children's Hospital Los Angeles

Nonprofit profile at a glance

EIN
951690977
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Los Angeles, CA, United States
Phone
323-660-2450
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Hospital, Specialty

Official website

Reported finances

Revenue
$1,816,852,966
Expenses
$1,930,797,327
Assets
$2,679,309,045
Liabilities
$1,079,706,657

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

Leadership & pay

33 people listed

Executive titles in this filing

  • Paul S Viviano (Director, CEO)
  • Lara Khouri (President & Chief Operating Officer)

Highest reported compensation

  • Paul S Viviano (Director, CEO): $1,888,151 total reported compensation
  • Pat R Levitt PhD (SVP, Faculty): $1,086,788 total reported compensation
  • Lara Khouri (President & Chief Operating Officer): $1,061,228 total reported compensation

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

Overview

Mission

Kate Page Crutcher establishes the Hermosa Beach Auxiliary (later called the South Bay Auxiliary), the first of many Associate and Affiliate fundraising groups established to support Children’s Hospital Los Angeles. The group is still in existence today. 1920 The Department of Physiotherapy opens for children in need of physical rehabilitation, many of whom are suffering from polio. We create hope and build healthier futures. As a leader in pediatric academic medicine, we fulfill our mission by:.

What it reported doing in 2024

Medical Care provided to Children: It is the policy of the Hospital to strive to maintain quality health care delivery in a manner that respects the dignity of the individual and family, regardless of the ability to pay. Under the Hospital's policy, medical care may be provided without charge or at amounts less than its established rates to people who are uninsured or underinsured and cannot afford to pay for their own medical care. The Hospital provides additional community support by providing care to patients who participate in programs, like Medi-Cal, that do not pay full charges. Approximately three-fourths of the Hospital's patients are covered by Medi-Cal Programs.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 82
  • Accountability: 86
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 89
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $8.61 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.2%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.2%; rating input score 99; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 76.5%; rating input score 76; 25th 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: -6.3%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 89.5% of revenue deployed · 81.7% of spending went to programs
  • Governance: 13 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1.6B in reported program spending
  • Leadership: top reported pay $1.9M · 33 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $99M reported
  • Consistency: 39 of 42 current checks pass · 3 findings to review
  • Schedules: 12 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 46 filed money-flow records
  • Related organizations: 52 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.