First Witness Child Advocacy Center

Nonprofit profile at a glance

EIN
411737291
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Duluth, MN, USA
Phone
2187278353
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$1,529,666
Expenses
$1,093,264
Assets
$4,591,563
Liabilities
$73,688

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

Leadership & pay

21 people listed

Highest reported compensation

  • TRACIE CLANAUGH (EXECUTIVE DI): $106,053 total reported compensation

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

Overview

Mission

Strengthen our communities response to child abuse.

What it reported doing in 2024

First witness child advocacy center provides forensically sound interviews for children, adolescents, and vulnerable adults who have reported sexual abuse, physical abuse, witness's violence, or who may have been otherwise victimized. Our interviews provide a safe and comfortable space for victims to talk about the abuse in a one video recorded interview by a trained professional. 244 investigative (forensic) interviews conducted. We provided forensic interview training to 181 professionals. We also provided advocacy training to 213 professionals. We trained 246 professional and community members on child abuse related topics. Through our safe and strong child abuse prevention program we are raising awareness and prevention education about child abuse. We provided community and prevention education to 4,447 children through the safe and strong child program and reached 246 community members through general outreach and education. 3,001 family advocacy sessions were provided. Advocacy includes emotional support during a time of crisis, support and navigation of the court system, referrals to therapy and other community services, and safety planning. 31 child abuse medical exams were conducted by a child abuse medical specialist.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.6%; rating input score 68
  • Program expense ratio: 76.1%; rating input score 76
  • Fundraising efficiency: $13.03 raised per $1 spent on fundraising; rating input score 46; 46th 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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 28.5%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 4.2; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 13.9% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 16.9% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 67.6% of revenue deployed · 76.1% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $832K in reported program spending
  • Leadership: top reported pay $106K · 21 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.