Civic Intelligence

Children'S Rights Inc

EIN 13-3801864 • 501(c)3 • New York, NY

View Organization Page

Profile

Children's rights is a national advocacy organization that investigates, exposes, and combats violations of the rights of children. Through strategic advocacy and civil rights impact litigation, children's rights holds governments accountable for keeping children safe, healthy, and free from discrimination. Since its founding in 1995, children's rights has achieved lasting, systemic change for hundreds of thousands of children throughout the country across over 20 states.

88 Pine Street Suite 800New York, NY 10005

www.childrensrights.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.76x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

7th percentile

-40%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$287,414

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

42nd percentile

2.0%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-14%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$15,226,402

Up $301,218 (+2.0%) from 2023

Liabilities

Up

$4,258,589

Up $2,387,835 (+128%) from 2023

Net Assets

Down

$10,967,813

Down $2,086,617 (-16%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin7th percentile

Revenue

Down

$5,615,381

Down $904,295 (-14%) from 2023

Expenses

Down

$7,844,198

Down $94,765 (-1.2%) from 2023

Net Income

Down

-$2,228,817

Down $809,530 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $12,000,328Liabilities 2011: $1,058,729Net Assets 2011: $10,941,5992011Assets 2012: $7,386,328Liabilities 2012: $1,362,363Net Assets 2012: $6,023,9652012Assets 2013: $9,617,446Liabilities 2013: $627,091Net Assets 2013: $8,990,3552013Assets 2014: $7,936,339Liabilities 2014: $561,611Net Assets 2014: $7,374,7282014Assets 2015: $5,994,894Liabilities 2015: $496,186Net Assets 2015: $5,498,7082015Assets 2016: $4,997,715Liabilities 2016: $616,807Net Assets 2016: $4,380,9082016Assets 2017: $2,648,319Liabilities 2017: $760,549Net Assets 2017: $1,887,7702017Assets 2018: $3,103,654Liabilities 2018: $793,230Net Assets 2018: $2,310,4242018Assets 2019: $3,273,991Liabilities 2019: $2,565,821Net Assets 2019: $708,1702019Assets 2020: $3,477,406Liabilities 2020: $3,071,562Net Assets 2020: $405,8442020Assets 2021: $11,543,865Liabilities 2021: $529,935Net Assets 2021: $11,013,9302021Assets 2022: $15,906,447Liabilities 2022: $2,313,922Net Assets 2022: $13,592,5252022Assets 2023: $14,925,184Liabilities 2023: $1,870,754Net Assets 2023: $13,054,4302023Assets 2024: $15,226,402Liabilities 2024: $4,258,589Net Assets 2024: $10,967,8132024

Highlighted filing

2024

Assets$15,226,402
Liabilities$4,258,589
Net Assets$10,967,813
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MRevenue 2011: $4,428,988Expenses 2011: $7,582,637Net Income 2011: -$3,153,6492011Expenses 2012: $7,991,5582012Revenue 2013: $9,294,734Expenses 2013: $6,260,290Net Income 2013: $3,034,4442013Revenue 2014: $4,157,961Expenses 2014: $5,684,910Net Income 2014: -$1,526,9492014Revenue 2015: $2,900,947Expenses 2015: $4,563,726Net Income 2015: -$1,662,7792015Revenue 2016: $3,616,438Expenses 2016: $4,776,390Net Income 2016: -$1,159,9522016Revenue 2017: $2,674,363Expenses 2017: $5,161,356Net Income 2017: -$2,486,9932017Revenue 2018: $6,077,651Expenses 2018: $5,655,026Net Income 2018: $422,6252018Revenue 2019: $4,149,089Expenses 2019: $5,751,334Net Income 2019: -$1,602,2452019Revenue 2020: $5,925,077Expenses 2020: $6,227,646Net Income 2020: -$302,5692020Revenue 2021: $16,951,270Expenses 2021: $6,343,184Net Income 2021: $10,608,0862021Revenue 2022: $10,361,588Expenses 2022: $7,185,924Net Income 2022: $3,175,6642022Revenue 2023: $6,519,676Expenses 2023: $7,938,963Net Income 2023: -$1,419,2872023Revenue 2024: $5,615,381Expenses 2024: $7,844,198Net Income 2024: -$2,228,8172024

Highlighted filing

2024

Revenue$5,615,381
Expenses$7,844,198
Net Income-$2,228,817
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$15,226,402
Liabilities
$4,258,589
Net assets
$10,967,813
Revenue
$5,615,381
Expenses
$7,844,198
Net income
-$2,228,817
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$4.26$11.0$5.62$7.84$2.23
2023Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$14.9$1.87$13.1$6.52$7.94$1.42
2022Detailed filing. Detailed filing data is available for this year.$15.9$2.31$13.6$10.4$7.19$3.18
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$11.5$0.53$11.0$17.0$6.34$10.6
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$3.07$0.41$5.93$6.23$0.30
2019Detailed filing. Detailed filing data is available for this year.$3.27$2.57$0.71$4.15$5.75$1.60
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.79$2.31$6.08$5.66$0.42
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.76$1.89$2.67$5.16$2.49
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$0.62$4.38$3.62$4.78$1.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.99$0.50$5.50$2.90$4.56$1.66
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$7.94$0.56$7.37$4.16$5.68$1.53
2013Detailed filing. Detailed filing data is available for this year.$9.62$0.63$8.99$9.29$6.26$3.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.39$1.36$6.02$7.99
2011Summary only. Only limited summary data is available for this year.$12.0$1.06$10.9$4.43$7.58$3.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 2, 2025
Return Version
2024v5.2
Gross Receipts
$11,622,994
Mission and Program Overview

Mission

Every day, children are harmed by America's broken child welfare, juvenile justice, education, and healthcare systems. Through relentless strategic advocacy and legal action, Children's Rights holds governments accountable for keeping kids safe and healthy. Children's Rights has made a lasting impact, protecting hundreds of thousands of vulnerable children throughout the country and we are poised to help millions more. They are depending on usand you.

Through strategic advocacy and civil rights impact litigation, children's rights holds governments accountable for keeping children safe and healthy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,845,137$7,337,084▼ $2,508,053
Pledges and Grants Receivable$2,207,831$1,749,238▼ $458,593
Accounts Receivable$296,522$1,057,657▲ $761,135
Savings and Temporary Cash Investments$841,688$698,117▼ $143,571
Cash and Non-Interest-Bearing Accounts$40,215$257,329▲ $217,114
Land, Buildings, and Equipment, Net$103,443$82,250▼ $21,193
Prepaid Expenses and Deferred Charges$61,610$45,546▼ $16,064
Total Assets$14,925,184$15,226,402▲ $301,218
Other Assets Total$1,528,738$3,999,181▲ $2,470,443
Liabilities
Other Liabilities$1,454,770$3,831,647▲ $2,376,877
Accounts Payable and Accrued Expenses$415,984$426,942▲ $10,958
Total Liabilities$1,870,754$4,258,589▲ $2,387,835
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,369,792$9,139,356▼ $1,230,436
Net Assets With Donor Restrictions$2,684,638$1,828,457▼ $856,181
Total Net Assets Fund Balance$13,054,430$10,967,813▼ $2,086,617
Total Liabilities and Net Assets / Fund Balance$14,925,184$15,226,402▲ $301,218

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,530$351,838$386,368
Leasehold Improvements$17,720$86,819$104,539
Other Land Buildings$30,000-$30,000
Other Assets Org$3,830,671--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sandy SantanaPres./exec.DirectorFT$251,361$36,053$287,414
Ira LustbaderCPOFT$235,473$35,387$270,860
Harry FrischerChief CounselFT$212,276$25,763$238,039
Samantha BartoszDep Litigation DirectorFT$202,547$17,153$219,700
Leecia WelchDep Litigation DirectorFT$192,406$17,740$210,146
Marjorie McandrewsCFOPT$181,412$8,691$190,103
Shereen WhiteDirector of Advocacy & PolicyFT$176,379$9,194$185,573

Board Members and Trustees

NameTitle
Dan GalpernChair
Lewis TepperVice Chair/treasurer
Alan C MyersDirector
Alexandra HartmanDirector
Bobbi TaylorDirector
Chiara Trento MaiDirector
Elizabeth KorchinDirector
James StantonDirector
Jay GalluzzoDirector
John NeukomDirector
Kasseem DeanDirector
Lawanna KimbroDirector
Leigh FarrisDirector
Megan ShattuckDirector
Peter D SeratingDirector
Zachary BurkeDirector
Anne RobinsonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Berlin Rosen LtdPublic Relations Consulting15 MAIDEN LANE SUITE 1600, New York, NY 10038$134,820
New Tomorrow Partners LLCAdvocacy And Policy Consultant185 HALL STREET, Brooklyn, NY 11205$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,418,751
Program Service Revenue
$1,486,091
Investment Income
$703,605
Other Revenue
$6,934
All Other Contributions
$2,275,214
Change in Net Assets
$-2,228,817

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$48,655Fair Market Value (FMV)
Total Noncash Contributions1$48,655-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,615,381
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$215,040
Total Revenue per Audited Statements
$5,830,421
Total Revenue per Form 990
$5,615,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,131,074
Other Expenses$1,552,437
Total Fundraising Expense$1,005,029
Professional Fundraising Fees$160,687
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,747,179$241,685$478,609$4,467,473
Other Employee Benefits$532,003$49,535$68,712$650,250
Current Officers, Directors, Trustees, and Key Employees$205,378$196,484$75,656$477,518
Payroll Taxes$306,569$32,833$42,377$381,779
Fees for Services Other$304,481$51,878-$356,359
Occupancy$227,102$30,050$16,694$273,846
Fees for Services Professional Fundraising--$160,687$160,687
Pension Plan Contributions$130,083$7,626$16,345$154,054
Travel$138,363$1,456$5,826$145,645
Office Expenses$43,177$63,319$14,926$121,422
Other Expenses$82,506$833$20,683$83,339
All Other Expenses$22,120$230$41,001$63,351
Insurance$13,262$23,577-$36,839
Depreciation Depletion$25,677$3,621$3,621$32,919
Fees for Services Lobbying$12,000--$12,000
Total Functional Expenses$6,016,408$822,761$1,005,029$7,844,198

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,917,039
Expenses per Audited Statements$7,844,198
Total Expenses per Form 990$7,844,198
Expenses Not Reported on Form 990$72,841
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$169,569
Fundraising Gross Income$169,569
Professional Fundraising Fees$160,687

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Nyc Gala$1,313,106$169,569$169,569$0
Total Events$1,313,106$169,569$169,569$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$3,831,647
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board of directors shall review the organization's annual federal tax return (irs form 990) and have the opportunity to provide comments thereon prior to the filing of such return with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“The organization has a board approved conflicts of interest policy. Each board member must fill out an annual declaration stating they had no conflicts or identifying the nature of their interested party transactions.”

Form 990, Part VI, Section B, Line 15A

“Each year the board of directors review comparable salaries based on a recognized study and reviews the performance of the executive director to determine if the existing salary falls within these ranges. After a deliberation of the matter, a new proposed salary and benefit package is voted on. The minutes of the board of directors reflect the nature of this process.”

Form 990, Part VI, Section C, Line 19

“Organizational documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
CHILDREN'S RIGHTS INC
EIN
13-3801864
Phone
2126832210
Address
88 PINE STREET SUITE 800, NEW YORK, NY 10005

Signing Officer

Name
Sandy Santana
Title
Pres./exec.Director
Phone
2126832210
Signed
2025-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Santana
Formed
1994
Legal Domicile
Ny
Voting Board Members
17
Independent Board Members
17
Employees
53
Volunteers
16

Preparer

Firm
Sax Llp
Address
1040 AVENUE OF THE AMERICAS-16TH FL, NEW YORK, NY 10018
Preparer
Mike Schall
Phone
2126618640
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization does not believe its financial statements include any material, uncertain tax positions. Tax filings for the periods ending december 31, 2021 and later are subject to examination by applicable taxing authorities.”

Raw XML AppendixShowing 400 of 883 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0426942
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IRS990/AccountsReceivableGrp/EOYAmt01057657
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THROUGH STRATEGIC ADVOCACY AND CIVIL RIGHTS IMPACT LITIGATION, CHILDREN'S RIGHTS HOLDS GOVERNMENTS ACCOUNTABLE FOR KEEPING CHILDREN SAFE AND HEALTHY.
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IRS990/AllOtherExpensesGrp/TotalAmt063351
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IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARJORIE MCANDREWS
IRS990/BooksInCareOfDetail/PhoneNum02126832210
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt088 PINE STREET SUITE 800
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990/CompensationFromOtherSrcsInd00
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IRS990/ContractorCompensationGrp/ServicesDesc1ADVOCACY AND POLICY CONSULTANT
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03621
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IRS990/DepreciationDepletionGrp/TotalAmt032919
IRS990/Desc0CHILD INSTITUTIONALIZATION:IN NEW YORK, WE PARTNERED WITH A GROUP OF YOUNG LEADERS WITH LIVED EXPERIENCE TO ADVOCATE FOR AN END, WHENEVER POSSIBLE, TO THE PRACTICE OF PLACING YOUTH IN PRISON-LIKE CONGREGATE FACILITIES -- AND INSTEAD, STRENGTHEN COMMUNITY RESOURCES SO THEY CAN BE CARED FOR BY LOVING ADULTS IN HOME SETTINGS. WE SUBMITTED TESTIMONY TO THE U.S. SENATE FINANCE COMMITTEE, WHICH INVESTIGATED ALLEGATIONS OF ABUSE AND NEGLECT AT CERTAIN FOR-PROFIT RESIDENTIAL TREATMENT FACILITIES, PROVIDING EVIDENCE THAT THE UNNECESSARY PLACEMENT OF CHILDREN IN INSTITUTIONS IS ONE OF THE MOST PERNICIOUS WAYS THAT GOVERNMENT SYSTEMS INFLICT VIOLENCE ON CHILDREN.(CONTINUTED ON SCHEDULE O)MENTAL HEALTH CARE ACCESS: IN RHODE ISLAND WE FILED A CLASS ACTION LAWSUIT AGAINST THE STATE FOR DENYING MEDICAID-ELIGIBLE CHILDREN AND YOUTH THEIR RIGHT TO APPROPRIATE MENTAL HEALTH CARE. WE FILED A SIMILAR LAWSUIT IN NEW YORK IN 2022. AND IN MAINE WE REACHED A SETTLEMENT AGREEMENT THAT WILL PROTECT KIDS IN THE FOSTER SYSTEM FROM A LACK OF OVERSIGHT OVER THE ADMINISTRATION OF DANGEROUS PSYCHOTROPIC DRUGS. HOUSING JUSTICE: IN LOS ANGELES WE WON A SIGNIFICANT LEGAL VICTORY ON BEHALF OF YOUNG ADULTS TRANSITIONING OUT OF THE FOSTER SYSTEM, HOLDING LOS ANGELES COUNTY AND THE STATE OF CALIFORNIA ACCOUNTABLE FOR FAILING TO PROVIDE THEM WITH SAFE HOUSING AND MENTAL HEALTH SERVICES, AFFIRMING THE GOVERNMENT'S RESPONSIBILITY FOR YOUTH BEYOND THE AGE OF 18, AND SETTING A CRITICAL PRECEDENT FOR THE FUTURE.LGBTQ+ YOUTH RIGHTS:IN PARTNERSHIP WITH LAMBDA LEGAL, WE PUBLISHED SAFE HAVENS, A POWERFUL REPORT CALLING FOR PROTECTIONS FOR TRANS AND NONBINARY YOUTHAND DETAILING STRATEGIES THAT CAN KEEP YOUTH SAFE IN THEIR COMMUNITIES, PREVENT SYSTEM INVOLVEMENT, AND PROTECT CHILDREN IN CHILD WELFARE, JUVENILE LEGAL, AND HOMELESSNESS SYSTEMS.
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FamilyOrBusinessRlnInd00
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IRS990/MissionDesc0CHILDREN'S RIGHTS IS A NATIONAL ADVOCACY ORGANIZATION THAT INVESTIGATES, EXPOSES, AND COMBATS VIOLATIONS OF THE RIGHTS OF CHILDREN. THROUGH STRATEGIC ADVOCACY AND CIVIL RIGHTS IMPACT LITIGATION, CHILDREN'S RIGHTS HOLDS GOVERNMENTS ACCOUNTABLE FOR KEEPING CHILDREN SAFE, HEALTHY, AND FREE FROM DISCRIMINATION. SINCE ITS FOUNDING IN 1995, CHILDREN'S RIGHTS HAS ACHIEVED LASTING, SYSTEMIC CHANGE FOR HUNDREDS OF THOUSANDS OF CHILDREN THROUGHOUT THE COUNTRY ACROSS OVER 20 STATES.
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