Institute for Advanced Clinical Trials for Children
Nonprofit profile at a glance
- EIN
- 812076517
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- North Bethesda, MD, USA
- Phone
- 3016057571
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Pediatrics Research
Reported finances
- Revenue
- $4,060
- Expenses
- $1,306,642
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- VIVIANNA GUZMAN (EXECUTIVE DIRECTOR)
Highest reported compensation
- VIVIANNA GUZMAN (EXECUTIVE DIRECTOR): $148,012 total reported compensation
- LAURA LOPEZ (CFAO): $126,205 total reported compensation
- ALBERT JOHN ALLEN (CMO (UNTIL 3/25)): $25,122 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 function as a nonprofit educational, scientific and research organization to enable and advance pediatric clinical research prescribed by regulation through: (continued on sched.o)
What it reported doing in 2024
During this first quarter of 2025, the organization returned any pledged funds received from membership fees and educational grants.the organization provides expert guidance and input on pediatric clinical development plans and pediatric clinical trials with the goal of improving the processes and accelerating the development of innovative products for use in children. Additionally, the organization also connects qualified clinical trial sites in our pediatric clinical trial site network with clinical trials for a variety of biopharmaceutical companies.the organization utilizes its network of experts to convene working groups to tackle problems in pediatric clinical development common across a variety of stakeholders, that otherwise would not be addressed in a precompetitive manner.
Operating model
- Revenue model
- Investment-supported. 90% of the money available for current operations came from recurring investment income.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.
The verdict
SUPPORTED - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 88
- Accountability: 91
- Sustainability: 3
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 59.8%; rating input score 60
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -32,083.3%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 22.9%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 8% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: -12.3% per year; rating input score 0; 28th percentile among comparable filings
- Asset growth: -10.7% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 59.8% of spending went to programs
- Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $781K in reported program spending
- Leadership: top reported pay $148K · 13 people listed
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants
- Filing history: 7 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Fundraising efficiency scored 4/100.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 12/100.