Children's Vision First
Nonprofit profile at a glance
- EIN
- 352211478
- IRS 990-EZ coverage
- 2011–2017
- Forms available
- Form 990 2016, Form 990-EZ 2017, Form 990-N 2017
- Location
- San Francisco, CA, USA
- Phone
- 4152216093
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Health Support Services
Reported finances
- Revenue
- $2,195
- Expenses
- $89,508
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- CLAY SCOTT BELL (PRESIDENT)
People named in this filing
- VALERIE CATHCART (EXEC. DIRECT)
- CHARLES DREXLER (BOARD MEMBER)
- CLAY SCOTT BELL (PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Distribute glasses without charge to children of low income parents
What it reported doing in 2017
Distribute glasses to children of low income parents in alameda, contra costa, marin, and san francisco counties.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 2
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -3,977.8%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 35.2%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: 1.9% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: -42.4% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: 6.1% per year; rating input score 100; 62nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $90K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 5 of 5 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2011 to 2017
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Sustainability: Officer compensation ratio scored 5/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.