Florida Network of Children's Advocacy Centers Inc

Nonprofit profile at a glance

EIN
593496460
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Tallahassee, FL, USA
Phone
8506714791
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$10,510,104
Expenses
$10,443,836
Assets
$5,762,806
Liabilities
$4,443,943

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

Leadership & pay

18 people listed

Executive titles in this filing

  • JANINE KELL (PAST PRESIDENT)
  • MARGOT DECONNA (VICE PRESIDENT & TREASURER)
  • MELISSA BOWERMASTER (PRESIDENT)
  • LUZED CRUZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LUZED CRUZ (EXECUTIVE DIRECTOR): $119,468 total reported compensation

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

Overview

Mission

To improve Florida's response to child abuse by supporting the development, growth and continuation of the children's advocacy centers around Florida.

What it reported doing in 2024

To support the development, growth, and continuation of multidisciplinary teams in Florida that are involved in the investigation and prosecution of child abuse in general, and child sexual abuse in particular.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 91% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 97
  • Program expense ratio: 97.1%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 43rd 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; 66th 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: 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: Fail

Sustainability

  • Operating margin: 0.6%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 97.1% of spending went to programs
  • Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $10.1M in reported program spending
  • Leadership: top reported pay $119K · 18 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 26 filed money-flow records
  • Related organizations: 25 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.
  • 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 — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.