Lake County Childrens Advocacy Center

Nonprofit profile at a glance

EIN
363548689
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Gurnee, IL, USA
Phone
8473773155
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$157,485
Expenses
$199,451
Assets
$561,353
Liabilities
$0

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Eric F Rinehart (President)

Highest reported compensation

  • Carrie Flanigan (Executive Dir.): $173,031 total reported compensation

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

Overview

Mission

The Lake County Childrens Advocacy Center (LCCAC) facilitates the interagency coordinated response of child sexual abuse and physical abuse allegations in Lake County. A committed and effective Multi-Disciplinary Team (MDT) is the foundation of the LCCAC. The MDT coordinates the investigation and service deliveries to children and families while preserving and respecting the rights of the clients in addition to the mandates and obligations of each agency. The MDT consists of Lake County States Attorneys Office Specialized Victims Unit Prosecutors, Mental Health Providers, Victim Advocates, Department of Children and Family Services (DCFS) Investigators, Medical Providers, Law Enforcement Personnel, and Forensic Interviewers.

What it reported doing in 2024

The LCCAC provides a multidisciplinary interagency coordinated response team (MDT) for children under the age of 18 when there has been an allegation of sexual abuse, physical abuse or a child has witnessed a major crime. The MDT representatives (medical professionals, law enforcement, victim advocates, mental health, prosecution, and DCFS) contribute their knowledge, experience, and expertise for a coordinated, comprehensive, compassionate and professional response to ensure the childs safety. Not included in the Program Service expenses are contributed services paid directly by the Lake County State's Attorney's Office (LCSAO) in the amount of $1,646,328, which is net of $22,277 of expenses reimbursed by LCCAC. The County of Lake provides office space, at no cost, with an estimated value of $48,000. Contributed services for the fiscal year totaled $1,694,328 ($1,646,328 + $48,000). During the year, the LCSAO received grant funds from the Illinois Department of Children and Family Services of $613,662, the Illinois Attorney General's Office of $38,384, and the Illinois Criminal Justice Information Authority of $254,846. These grants were used to pay for salaries, benefits and occupancy expenses on behalf of the LCCAC.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $16.69 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -26.6%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 86.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -20.9% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -21.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.7% of spending went to programs
  • Governance: 20 of 20 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $167K in reported program spending
  • Leadership: top reported pay $173K · 20 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.