Christ Child Society of Detroit
Legal name: The Christ Child Society of Detroit
Nonprofit profile at a glance
- EIN
- 381404582
- IRS 990 coverage
- 2014–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Clawson, MI, United States
- Phone
- 3135846077
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Residential Care & Adult Day Programs
- Affiliation
- Christianity
Reported finances
- Revenue
- $10,287,826
- Expenses
- $4,423,618
- Assets
- $20,655,361
- Liabilities
- $226,125
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- SARAH DUBAY (PRESIDENT ELECT)
- TARA NITTIS (PRESIDENT)
- MARIA LESSNAU (EXECUTIVE DIRECTOR)
Highest reported compensation
- MARIA LESSNAU (EXECUTIVE DIRECTOR): $217,341 total reported compensation
- NICOLE MCADOO (ASSOCIATE DIRECTOR): $144,363 total reported compensation
- SUE FRITZ (VP DONOR MANAGEMENT): $1,225 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Serving children in need throughout southeastern Michigan. One of 45 chapters of the National Christ Child Society, the Detroit Chapter manages three arms of outreach that directly impact thousands of lives every year: the Layette House, Literacy Program and, unique to the Detroit Chapter, the Christ Child House, a residential treatment center for up to 31 boys, aged 5-16, who are victims of abuse and neglect. Our Community Each of the programs gain their strength from the ongoing efforts of more than 300 women who are members of Christ Child Society Detroit. Further support is received from a co-ed Junior Christ Child Society comprised of high school students, and in 2021, Christ Child 313 was created by a group of young professionals looking to ne.
What it reported doing in 2024
Through the christ child society's outreach program, approximately 1,200 layettes were donated to other agencies for distribution to families in need. Funds were also provided to other child related charitable organizations for children in need. These funds were used to send children to camp and special outings.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 53
- Transparency & Controls: 74
- Accountability: 88
- Sustainability: 84
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 32.9%; rating input score 33
- Program expense ratio: 78.7%; rating input score 79
- Fundraising efficiency: $51.21 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 96%; rating input score 96; 30th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 57%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 4.67; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 92; 92nd percentile among comparable filings
- Officer compensation ratio: 8.2%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: 7.6% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 16.1% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 19.1% per year; rating input score 100; 88th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 32.9% of revenue deployed · 78.7% of spending went to programs
- Governance: 24 of 25 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $3.5M in reported program spending
- Leadership: top reported pay $217K · 27 people listed · 2 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Officer compensation ratio scored 29/100.