Children's Law Center of New Hampshire
Nonprofit profile at a glance
- EIN
- 883807248
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Portsmouth, NH, USA
- Phone
- 6034795601
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Legal Services
Reported finances
- Revenue
- $428,665
- Expenses
- $254,545
- Assets
- $243,516
- Liabilities
- $260
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- GARY HICKS (PRESIDENT)
People named in this filing
- SHARON KIM-GIBBONS (DIRECTOR)
- EMILY LAWRENCE (DIRECTOR)
- PAMELA PHELAN (DIRECTOR)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide legal representation and social services advocacy to New Hampshire low-income and underserved children across multiple legal contexts.
What it reported doing in 2024
Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations described under section 501(c)(3) of the internal revenue code, or corresponding section of any future federal tax code.
Operating model
- Revenue model
- Donor-supported. 84% of the money available for current operations came from contributions and gifts.
- 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
STRONG - The filed numbers largely add up and a large share of total spending goes to programs. 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: 67
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 68
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53.4%; rating input score 53
- Program expense ratio: 90%; rating input score 90
- Fundraising efficiency: $32.28 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 40.6%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 0.96; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 16.2% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 70.7% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: 79.9% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 53.4% of revenue deployed · 90% of spending went to programs
- Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $203K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.