Marion County Child Advocacy Center

Nonprofit profile at a glance

EIN
204471304
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Fairmont, WV, USA
Phone
3043333936
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$290,494
Expenses
$247,801
Assets
$216,998
Liabilities
$1,520

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Michael Baker (Executive Director)

Highest reported compensation

  • Michael Baker (Executive Director): $72,000 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 goal of the Marion County Child Advocacy Center is to provide a safe place for children who are victims of sexual and physical abuse to have their stories clearly heard and begin the healing process. The Marion County Child Advocacy Center in a new way of serving abused children through a comprehensive approach to services for victims and families. it is a child-focused, facility-based program, in which the Child Advocacy Center incorporates a team approach to the investigation of child abuse, by providing joint forensic interviews. By bringing all members of the investigatory team together, we eliminate the need for multiple interviews by multiple professionals. Our goal is to have the child only tell their story one time so they are not further victimized. The result of the Child Advocacy Center Our goal is to have the child only tell their story one time so they are not further victimized. The result of the Child Advocacy Center is that trauma experienced by the (See Schedule O)

What it reported doing in 2024

Preformed investigations, case management, and case tracking on over 262 program participants.

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 73.8%; rating input score 74
  • Fundraising efficiency: $32.9 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.7%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 29.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 73.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $183K in reported program spending
  • Leadership: top reported pay $72K · 10 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.