Children's Surgical Centre
Nonprofit profile at a glance
- EIN
- 710897496
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Kodiak, AK, USA
- Phone
- 9074866874
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Surgery Specialties
Reported finances
- Revenue
- $880,833
- Expenses
- $954,864
- Assets
- $958,357
- Liabilities
- $10,604
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JIM GOLLOGLY MD MB FACS (CEO & DIRECTOR)
- MARK MOSER MD FRCPC (PRESIDENT)
Highest reported compensation
- JIM GOLLOGLY MD MB FACS (CEO & DIRECTOR): $68,612 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Childrens surgical centre aims to improve the quality of life for physically disabled and financially poor cambodians by providing rehabilitation surgery and general rehabilitation programs. Most, but not all patients are children.
What it reported doing in 2024
Children's surgical centre (csc) now has more than a quarter century experience in cambodia, provided more than 195,000 surgeries, charitable care so no patient is ever turned away, and beginning in 2023, obtaining partial funding from sliding scale contributions from patients. Capability is for more complex and a broader range of rehabilitative surgeries. Surgeons who are leaders in their specialties and from multiple countries continue to volunteer, usually making repeated visits to have developed relationships with csc's cambodian surgeons and staff. Surgical students from overseas, in their final year of training, are selected for developing country experience at csc. Recent graduates of cambodian medical schools are selected for post graduate experience at csc. Csc's purpose, in addition to providing surgery for those in need, is to contribute sustainable capabilities to cambodia. Financial contributions to csc have declined while needs in other countries become greater, and healthcare cambodia becomes more developed. Accompanying these changes are ongoing challenges: to bring medical and management capabilities to the level that exist, for example, in thailand and singapore; for in-country philanthropy to develop; and, for the country's economy to be on a path for broader participation. Progress has been made subsequent to the 1990s end of war and genocide. The economy has grown. A national retirement system has begun. A national healthcare system has begun but will require evolution of symbiotic capacity among charitable, for-profit, and government funded care.
Operating model
- Revenue model
- Donor-supported. 98% 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
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 55
- Accountability: 82
- Sustainability: 35
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.2%; rating input score 82
- Program expense ratio: 75.4%; rating input score 75
- Fundraising efficiency: $238.39 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 77.8%; rating input score 78; 17th 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: Pass
- 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: Pass
Sustainability
- Operating margin: -8.4%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 7.2%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: -5.7% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -4.4% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -4.7% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 82.2% of revenue deployed · 75.4% of spending went to programs
- Governance: 7 of 9 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $720K in reported program spending
- Leadership: top reported pay $69K · 10 people listed
- Consistency: 19 of 20 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and foreign activity
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.