The Child and Family Foundation Inc

Nonprofit profile at a glance

EIN
471220737
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Salisbury, MD, USA
Phone
4102191111
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$172,075
Expenses
$130,649
Assets
$92,864
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • LAURA RODRIGUEZ (PRESIDENT)
  • SAMANTHA SCOTT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SAMANTHA SCOTT (EXECUTIVE DIRECTOR): $9,672 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 provide adolescent girls with safe and meaningful activities that promote self-esteem, self-respect, and self reliance and to teach them valuable skills to live happy, healthy and balanced lives. Engagement in the program includes acceptance, commitment, perserverance and empowerment via dedication to the program and teamwork to ensure its success as well as multiple volunteering activities within the community.

What it reported doing in 2024

To provide high-risk, underserved youth with a wide range of mental health assessments, prevention, and intervention services, promoting their social, emotional, academic, and behavioral well-being. To also offer state-of-the-art training to new clinicians, enhancing their clinical efficacy and broadening the services offered in our rural community.to provide comprehensive developmental evaluations and autism assessments to high-risk, underserved children as well as prevention and early intervention services to ensure their social, emotional, behavioral, and academic success.

Operating model

Revenue model
Donor-supported. 87% 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. 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: 69
  • Transparency & Controls: 86
  • Accountability: 63
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.5%; rating input score 61
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: $39.01 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 1 of 8 controls in place; rating input score 12
    • 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: Fail

Sustainability

  • Operating margin: 24.1%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 15.1% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 16.8% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 22.3% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 60.5% of revenue deployed · 79.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $104K in reported program spending
  • Leadership: top reported pay $10K · 12 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.