Friends of the Child Advocacy Center Inc

Nonprofit profile at a glance

EIN
931146901
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Eugene, OR, USA
Phone
5416823938
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$3,542,595
Expenses
$3,130,300
Assets
$8,326,370
Liabilities
$1,616,876

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

Leadership & pay

18 people listed

Highest reported compensation

  • SARAH STEWART (EXECUTIVE DI): $147,968 total reported compensation
  • DEANNA ST GERMAIN DO (MEDICAL DIRE): $120,615 total reported compensation
  • MEGAN MARTIN (FINANCE DIRE): $108,223 total reported compensation

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

Overview

Mission

Provide intervention and advocacy for children who are victims of, or witnesses to crime.

What it reported doing in 2024

Kids first (kf) serves as lane county's children's advocacy center (cac). Kf provides intervention and advocacy to between 600-700 children and their families each year for concerns of sexual abuse, physical abuse, witness to domestic violence or other crimes. Child abuse assessments include forensic medical evaluations, child forensic interviews, victim advocacy and criminal justice support, as well as therapy services and grand jury hearings onsite. Kf recently launched an evidence-based therapy program to better meet the needs of children in our community. Our goal is to reduce the trauma experienced by children who've experienced abuse and are involved in the investigation and/or criminal justice processes, and help set them on the path to healing.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.6%; rating input score 72
  • Program expense ratio: 79.8%; rating input score 80
  • Fundraising efficiency: $12.68 raised per $1 spent on fundraising; rating input score 45; 45th 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: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.6%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.66; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 15.4%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 12% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 20.1% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 71.6% of revenue deployed · 79.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $148K · 18 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.