Pact

Legal name: Ecpat-USA Inc

Nonprofit profile at a glance

EIN
133755580
IRS 990 coverage
2012–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
(718) 935-9192
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$2,705,929
Expenses
$2,963,159
Assets
$2,623,734
Liabilities
$117,638

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

Leadership & pay

23 people listed

Executive titles in this filing

  • LORI L COHEN (CHIEF EXECUTIVE OFF.)

Highest reported compensation

  • LORI L COHEN (CHIEF EXECUTIVE OFF.): $198,339 total reported compensation
  • KATRINA MASSEY (BOARD MEMBER): $4,623 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

PACT (Protect All Children from Trafficking) works to end the commercial sexual exploitation of children.

What it reported doing in 2024

Our mission is to protect every child's basic human right to grow up free from sexual exploitation and trafficking. Ecpat-USA belongs to an international network of organizations active in over 100 countries, all working to end the commercial sexual exploitation of children. Ecpat-USA has consultative status at the united nations and is also related to the united nations through the un department of public information. Ecpat-USA is committed to protecting children from sexual exploitation through various educational and awareness programs. It engages in community outreach programs, events and initiatives to inform our communities about this human rights crisis. Ecpat-USA is empowering youth to take the lead in anti-human trafficking efforts with its youth against child trafficking (y-act) program. Children are the primary stakeholders and advocate against sexual exploitation and trafficking through this program. Ecpat-USA trains students to be leaders in their communities, educating them on the facts, misconceptions and risks of trafficking. Ecpat-USA promotes awareness and education within the private sector. Private sector programs include research, education and training programs within the travel, tourism and hospitality industries. Companies are offered extensive assistance in developing employee training programs as well as policy development and other methods to prevent human trafficking.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 62
  • Accountability: 100
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.9%; rating input score 86
  • Program expense ratio: 75.4%; rating input score 75
  • Fundraising efficiency: $15.7 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 19.8% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 17.8% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 85.9% of revenue deployed · 75.4% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $198K · 23 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.