Childrens Aid Club

Nonprofit profile at a glance

EIN
596194364
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Fort Lauderdale, FL, USA
Phone
9544937927
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$356,262
Expenses
$303,868
Assets
$473,213
Liabilities
$13,440

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Laura Balistreri (President)
  • Linda Ianelli (Vice President)

People named in this filing

  • Laura Balistreri (President)
  • Linda Ianelli (Vice President)
  • Pam Markus (Recording Secretary)

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

Our purpose is to help fill the gap for countless children in South Florida whose needs are not always met by existing social service programs. We accomplish this by intervening to assist children and their families suffering from medical, financial, and social hardships.

What it reported doing in 2024

Holiday Baskets - Children's Aid Club assembled and distributed baskets for three holidays: Thanksgiving, Christmas and Easter. The families are submitted by the organizations we support. The Thanksgiving basket consisted of a book about the holiday and food cards worth $19,850. The number of food cards given was based on the size of the family. Baskets were distributed to 100 families with 315 children and 100 adults. In September, a letter was sent to those on our mailing list as part of our Holiday Appeal. Donations were requested and donors were asked if they wished to adopt a family for Christmas shopping. From that mailing, 14 individuals and 29 members volunteered to adopt a family. It was suggested that gifts of clothing, two or three toys and a book be considered. In addition, food cards were included in each basket in the total amount of $13,750, and each child received a $25 Target card. For the Christmas holiday, 75 families received baskets, including 228 children and 138 adults. For Easter, the baskets consisted of Easter candy and food cards worth $17,255, and each child also received a $25 Target card. Easter Baskets were distributed to 97 families with 284 children and 170 adults. In all, CAC provided holiday cheer to 272 families with 827 children and 408 adults.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 83
  • Accountability: 94
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.7%; rating input score 83
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86.7%; rating input score 87; 50th percentile among comparable filings
  • 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: 6 of 7 controls in place; rating input score 86
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.7%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 82.7% of revenue deployed · 96.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $293K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 43 of 45 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 5 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • 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.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.