Children's Institute of Watts

Nonprofit profile at a glance

EIN
843549401
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
2132607600
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$385,614
Expenses
$764,166
Assets
$22,534,889
Liabilities
$22,040,597

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

Leadership & pay

6 people listed

Executive titles in this filing

  • TAREK KUTRIEH (PRESIDENT)

Highest reported compensation

  • MARTINE SINGER (SECRETARY): $463,490 total reported compensation
  • EUGENE D STRAUB (TREASURER): $387,482 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 institute of watts' mission is to support the charitable functions and charitable activities of its supported organization, children's institute, inc. (cii). Cii provides trauma-informed early education and behavioral health services; skill-building for caregivers and professionals; and advocacy for healthy schools, empowered communities, and the systems that serve children and families.

What it reported doing in 2024

Children's institute of watts' mission is to support the charitable functions and the charitable activites of its supported organization, children's institute, inc. Children's institute, inc. Helps children who have been affected by abuse and violence. Children's institute of watts owns the building that children's institute resides in and all activities of the organization are related to providing the building to the institute for carrying out its charitable purpose.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 60
  • Accountability: 76
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 53.3%; rating input score 53
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -98.2%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 29.49; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.98; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 50.9% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -47.6% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 53.3% of spending went to programs
  • Governance: 4 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $408K in reported program spending
  • Leadership: top reported pay $463K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 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.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.