Monongalia County Child Advocacy Center Inc

Nonprofit profile at a glance

EIN
651253972
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Morgantown, WV, USA
Phone
3045980344
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$680,324
Expenses
$728,923
Assets
$1,485,789
Liabilities
$338,595

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

Leadership & pay

14 people listed

Executive titles in this filing

  • LAURA CAPAGE (EXECUTIVE DIRECTOR)
  • LYNDA GOLDBERG (PRESIDENT)

Highest reported compensation

  • LAURA CAPAGE (EXECUTIVE DIRECTOR): $81,740 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 advocate for children who have been abused or encounterd other adverse childhood experiences by providing a child-friendly and collaborative environment where children and their families can be interviewed, educated, and healed.

What it reported doing in 2024

The organizations programs and services are interrelated and cumulative. The organization specializes in supporting traumatized children and their families. Three core resiliency building services are provided: forensic interviews, family advocacy, and mental health services (evaluations and therapy). Additionally, families are educated about victim rights and trauma. Prevention services are also provided in the community. The organization is part of a multidisciplinary approach to both investigate and intervention services for child abuse, and as such, collaborates with law enforcement, prosecutors, child protective services, victim advocates, medical professionals, mental health professionals, and educators.

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.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 74.4%; rating input score 74
  • Fundraising efficiency: $75.12 raised per $1 spent on fundraising; rating input score 83; 83rd 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.1%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 74.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $542K in reported program spending
  • Leadership: top reported pay $82K · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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 — Sustainability: Operating margin scored 21/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.