Civic Intelligence

Children'S Rights Inc

990 • Fiscal year 2018 • EIN 13-3801864

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 20, 2019

88 Pine Street Suite 800New York, NY 10005

(212) 683-2210

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.26x

Higher debt load relative to assets than 60% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

44th percentile

0.13x

Higher debt load relative to revenue than 44% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

61st percentile

7.0%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

82nd percentile

$235,823

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

81st percentile

17%

Faster asset growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

95th percentile

127%

Faster revenue growth than 95% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,103,654

Up $455,335 (+17%) from 2017

Net Assets

Up

$2,310,424

Up $422,654 (+22%) from 2017

Liabilities

Up

$793,230

Up $32,681 (+4.3%) from 2017

Revenue

Up

$6,077,651

Up $3,403,288 (+127%) from 2017

Expenses

Up

$5,655,026

Up $493,670 (+9.6%) from 2017

Net Income

Up

$422,625

Up $2,909,618 (+117%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$3,103,654
Liabilities$793,230
Net Assets$2,310,424

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$6,077,651
Expenses$5,655,026
Net Income$422,625
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 20, 2019
Return Version
2018v3.1
Gross Receipts
$6,305,091
Mission and Program Overview

Mission

Children's Rights is a national advocacy group working to reform failing child welfare systems on behalf of the hundreds of thousands of abused and neglected children who depend on them. The Organization is a not-for-profit corporation founded in 1994 and is exempt from Federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue code and from state and local taxes under comparable laws.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,044,762$1,904,081▲ $859,319
Pledges and Grants Receivable$245,950$509,234▲ $263,284
Accounts Receivable$624,720$195,993▼ $428,727
Land, Buildings, and Equipment, Net$218,008$173,610▼ $44,398
Cash and Non-Interest-Bearing Accounts$169,233$81,073▼ $88,160
Prepaid Expenses and Deferred Charges$57,545$65,553▲ $8,008
Investments in Publicly Traded Securities$119,591$5,600▼ $113,991
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,648,319$3,103,654▲ $455,335
Other Assets Total$168,510$168,510→ $0
Liabilities
Accounts Payable and Accrued Expenses$507,297$630,103▲ $122,806
Other Liabilities$153,252$163,127▲ $9,875
Mortgage Notes Payable Secured by Investment Property$100,000--
Total Liabilities$760,549$793,230▲ $32,681
Net Assets / Fund Balance
Unrestricted Net Assets$1,720,333$1,893,476▲ $173,143
Temporarily Rstr Net Assets$167,437$416,948▲ $249,511
Total Net Assets Fund Balance$1,887,770$2,310,424▲ $422,654
Total Liabilities and Net Assets / Fund Balance$2,648,319$3,103,654▲ $455,335

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$43,499$92,044$135,543
Leasehold Improvements$73,308$24,434$97,742
Other Land Buildings$56,803$31,557$88,360
Other Assets Org$168,510--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sandy SantanaPres./Exec.DirectorFT$204,215$23,448$235,823
Ira LustbaderLitigation DirectorFT$181,666$30,842$212,508
Harry FrischerLead CounselFT$153,440$29,479$182,919
Adriana PezzulliDirector of Develop.FT$145,136$29,479$174,615
Samantha BartoszDeputy DirectorFT$163,653$16,813$172,306
Marjorie McAndrewsDirector of FinanceFT$130,904$13,031$143,935

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Berlin Rosen LTDPublic Affairs&Comm15 Maiden Lane Suite 1600, New York, NY 10038$123,774
Wayne FarmerFundraising3110 Mt Vernon Ave 446, Alexandria, VA 22305$110,272
Revenue and Support

Revenue Composition

Contributions and Grants
$2,668,861
Program Service Revenue
$3,371,238
Investment Income
$25,259
Other Revenue
$12,293
All Other Contributions
$1,468,404
Change in Net Assets
$422,625

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,077,651
Revenue Not Reported on Form 990
$29,579
Total Revenue per Audited Statements
$6,107,230
Total Revenue per Form 990
$6,077,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,542,258
Other Expenses$2,090,075
Total Fundraising Expense$1,083,811
Professional Fundraising Fees$22,693
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,006,767$238,979$348,258$2,594,004
Occupancy$424,373$30,051$65,152$519,576
Other Employee Benefits$321,297$39,557$58,163$419,017
Fees for Services Other$141,627$39,500$199,579$380,706
Current Officers, Directors, Trustees, and Key Employees$106,119$47,165$82,538$235,822
Payroll Taxes$159,715$21,295$31,943$212,953
Travel$197,600$144$12,355$210,099
Office Expenses$120,956$7,270$22,311$150,537
Information Technology$113,720$1,329$22,000$137,049
Pension Plan Contributions$62,795$7,230$10,437$80,462
All Other Expenses$21,784$11,476$30,329$63,589
Other Expenses$73,863$55,116$794$55,116
Depreciation Depletion$34,799$3,030$6,569$44,398
Fees for Services Professional Fundraising--$22,693$22,693
Insurance$9,317$9,687-$19,004
Total Functional Expenses$4,057,886$513,329$1,083,811$5,655,026

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,684,576
Expenses per Audited Statements$5,655,026
Total Expenses per Form 990$5,655,026
Expenses Not Reported on Form 990$29,550
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$113,420
Fundraising Gross Income$113,420
Professional Fundraising Fees$22,693

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$1,313,877$113,420$13,670$99,750
Total Events$1,313,877$113,420$113,420-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$163,127
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Line 4: Description of Significant Changes to Organizational Documents

Amended and restated by-laws to update definitions and responsibilities of directors and committees.

Form 990, Part VI, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Anytime there is a proposal for a material change in the Executive Director's compensation, the executive committee reviews 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 this 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, Line 19: Other Organization Documents Publicly Available

Organizational documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Childrens 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
Signed
2019-06-20
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
43
Volunteers
32

Preparer

Firm
Schall & Ashenfarb Cpas
Address
307 5th Ave 15th Floor, NEW YORK, NY 10016-6517
Preparer
Michael Schall
Phone
2122682800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization does not believe its financial statements include any material, uncertain tax positions. Tax filings for the periods ending December 31, 2015 and later are subject to examination by applicable taxing authorities.

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IRS990/Desc0In 2018, Children's Rights continued to effect transformational change for America's most vulnerable children:When our government began separating immigrant children from their parents, Children's Rights took the lead in partnering with the ACLU, filing an amicus brief that helped end this ruthless policy. Our work continues to make sure this travesty never happens again.In Texas, life got better for children in foster care when a court ruled the state must correct unsafe conditions and services that are leaving children more damaged when they exit the system than when they entered it.We proudly opened a new office in Atlanta to more effectively support the over 180,000 children in the South's child welfare systems, including 137,000 children in foster care the highest rate in the nation.A judge in Missouri certified a class action lawsuit, allowing us to represent over 13,000 kids placed at risk of severe physical and psychological harm through the dangerous administration of psychotropic medications.In Pennsylvania, our groundbreaking report Unsafe and Uneducated investigates systemic dangers and inadequate education for youth in residential foster care.We filed a class action lawsuit on behalf of boys living in an Iowa juvenile justice facility that relies heavily on solitary confinement and physical restraints instead of giving these traumatized children the mental health care services they need.We advocated for laws and policies to protect the rights of LGBTQ youth, and co-authored a best practices guide for child welfare providers about the unique needs of this group that is dramatically overrepresented in the foster care system.Our landmark case in Tennessee has resulted in the wholesale overhaul of the state's child welfare system and is now seen as a model for the nation.We continue to hold Connecticut, South Carolina, Georgia, Michigan, Milwaukee, Rhode Island, and Arizona accountable for honoring their commitments to revamp their child welfare systems to make children's lives better.We made our voice heard on issues that impact kids from how the opioid crisis is driving up the number of children entering foster care, to ongoing threats to the rights of immigrant children Children's Rights is aggressively making the case for the children we serve.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Megan Shattuck
IRS990/Form990PartVIISectionAGrp/PersonNm1Lewis Tepper
IRS990/Form990PartVIISectionAGrp/PersonNm2Daniel Galpern
IRS990/Form990PartVIISectionAGrp/PersonNm3Bethany Pristaw
IRS990/Form990PartVIISectionAGrp/PersonNm4Anne Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm5Alan C Myers
IRS990/Form990PartVIISectionAGrp/PersonNm6Jay Galluzzo
IRS990/Form990PartVIISectionAGrp/PersonNm7Michael Borofsky
IRS990/Form990PartVIISectionAGrp/PersonNm8Kasseem Dean
IRS990/Form990PartVIISectionAGrp/PersonNm9Molly Gochman
IRS990/Form990PartVIISectionAGrp/PersonNm10John Neukom
IRS990/Form990PartVIISectionAGrp/PersonNm11Alice Rosenwald
IRS990/Form990PartVIISectionAGrp/PersonNm12Peter D Serating
IRS990/Form990PartVIISectionAGrp/PersonNm13James Stanton
IRS990/Form990PartVIISectionAGrp/PersonNm14The Hon Bryanne Hamill
IRS990/Form990PartVIISectionAGrp/PersonNm15Jerry E Garcia
IRS990/Form990PartVIISectionAGrp/PersonNm16Chiara Trento Mai
IRS990/Form990PartVIISectionAGrp/PersonNm17Sandy Santana
IRS990/Form990PartVIISectionAGrp/PersonNm18Ira Lustbader
IRS990/Form990PartVIISectionAGrp/PersonNm19Samantha Bartosz
IRS990/Form990PartVIISectionAGrp/PersonNm20Harry Frischer
IRS990/Form990PartVIISectionAGrp/PersonNm21Adriana Pezzulli
IRS990/Form990PartVIISectionAGrp/PersonNm22Marjorie McAndrews
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Pres./Exec.Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt18Litigation Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt19Deputy Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Lead Counsel
IRS990/Form990PartVIISectionAGrp/TitleTxt21Dir. of Develop.
IRS990/Form990PartVIISectionAGrp/TitleTxt22Dir. of Finance
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IRS990/MissionDesc0Every 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.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2018Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $5M-$10M nonprofits