Seattle Children's Guild Association

Nonprofit profile at a glance

EIN
911394056
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Seattle, WA, USA
Phone
2068842351
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$22,887,327
Expenses
$22,887,327
Assets
$242,324
Liabilities
$198,187

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

Leadership & pay

22 people listed

Highest reported compensation

  • DONDI CUPP (SR VICE PRES & CHIEF DEV OFFICER): $856,470 total reported compensation
  • AILEEN KELLY (VP DEVELOPMENT/EXEC DIR GUILD ASSN): $375,308 total reported compensation
  • EMILY DOWNING (MANAGER, GUILD ASSOCIATION): $144,057 total reported compensation

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

Overview

Mission

Seattle children's guild association advocates for seattle children's hospital through volunteer, philanthropic and community endeavors to ensure hope, excellent care and advanced cures for children.

What it reported doing in 2024

Membership programs and events support the efforts of seattle children's nearly 200 community guilds, whose mission is to support seattle children's hospital. Guild association staff members also work to train guild members (volunteers) to educate the community about the important programs and services provided by seattle children's hospital.

Operating model

Revenue model
Affiliate-supported. 87% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 62
  • Accountability: 95
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.4%; rating input score 93
  • Program expense ratio: 93.4%; rating input score 93
  • Fundraising efficiency: $25.15 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 0.82; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 93.4% of revenue deployed · 93.4% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $21.4M in reported program spending
  • Leadership: top reported pay $856K · 22 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 9 filed related-organization links
  • 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.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.