The Friends of the Children's Advocacy Center Inc

Nonprofit profile at a glance

EIN
593596344
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Rockledge, FL, USA
Phone
3217496650
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$91,309
Expenses
$195,348
Assets
$836,235
Liabilities
$18,021

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • SHARON JAMES (PRESIDENT)
  • PHILLIP LANE (VICE PRESIDENT)

People named in this filing

  • SHARON JAMES (PRESIDENT)
  • PHILLIP LANE (VICE PRESIDENT)
  • MARIA SCOTT (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To increase awareness of the issues of child abuse and neglect and to raise funding for the children's advocacy center of brevard, an organization responsible for serving abused and neglected children in brevard county, Florida.

What it reported doing in 2025

The friends of the children's advocacy center of brevard is a volunteer-led 501 (c) (3) organization comprised of individuals from the brevard community, who are organized exclusively for charitable and educational purposes. The primary program service is to increase awareness by educating the community about the children's advocacy center of brevard's programs and services for abused and neglected children. Also, to raise funding through this awareness with fundraising events and securing grants to ensure the children's advocacy center of brevard has the resources to succeed in its mission to serve abused and neglected children in brevard county.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: $41.42 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -113.9%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 4.28; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -36.4% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.9% of spending went to programs
  • Governance: 19 of 19 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $180K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.