The Children's Advocacy Center of Volusia & Flagler Counties Inc

Nonprofit profile at a glance

EIN
592065914
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Deland, FL, USA
Phone
3862383830
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$3,036,602
Expenses
$3,120,763
Assets
$2,881,291
Liabilities
$2,471,535

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • REGINALD WILLIAMS (CEO)

Highest reported compensation

  • REGINALD WILLIAMS (CEO): $94,740 total reported compensation
  • TERRI KAROL (VP FIN. OPER): $81,819 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The children's advocacy center is committed to providing quality forensic, therapeutic and prevention services to all child abuse and sexual assault victims in a gentle and professional manner.

What it reported doing in 2013

The agency's primary mission is to counsel victims of child abuse and their family members. Substantial amounts of revenue, support, and grants as well as expenses are devoted to this purpose.

Operating model

Revenue model
Grant-funded. 81% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $23.63 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.8%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.86; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -9.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 85.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.7M in reported program spending
  • Leadership: top reported pay $95K · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.