North Star Child Advocacy Center Inc
Nonprofit profile at a glance
- EIN
- 462095395
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-N 2012
- Location
- Parkersburg, WV, USA
- Phone
- 3049174437
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,232,204
- Expenses
- $688,044
- Assets
- $1,310,453
- Liabilities
- $495,050
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- MIKE PIFER (VICE PRESIDENT)
- JANELLE SEEVERS (PRESIDENT)
- GREG COLLINS (EXECUTIVE DIRECTOR)
Highest reported compensation
- GREG COLLINS (EXECUTIVE DIRECTOR): $93,049 total reported compensation
- JULIE NUTTER (ASSISTANT EXECUTIVE DIRECT): $69,130 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 protect and serve children who are abused by creating and operating a community based center dedicated to providing a coordinated approach to investigating abuse and assisting children in coping with the trauma of abuse.
What it reported doing in 2024
Operate child advocacy center - conduct and record interviews of children alleging serious child abuse and neglect. Assist children in coping with the trauma of abuse. Education - participate in and plan events to educate the public about child abuse and neglect and the work of the child advocacy center.
Operating model
- Revenue model
- Grant-funded. 66% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 92
- Accountability: 77
- Sustainability: 65
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.4%; rating input score 47
- Program expense ratio: 84.5%; rating input score 84
- Fundraising efficiency: $138.46 raised per $1 spent on fundraising; rating input score 89; 89th 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: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 44.2%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 1.9; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 23.6%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 19.1% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 19.9% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 18.1% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 47.4% of revenue deployed · 84.5% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $581K in reported program spending
- Leadership: top reported pay $93K · 13 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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: Mission deployment rate scored 47/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Sustainability: Officer compensation ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.