Civic Intelligence

Cambodian Childrens Fund

990 • Fiscal year 2013 • EIN 20-0764162

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 21, 2014

2461 Santa Monica Blvd PMB 83390404

(310) 828-1115

Siviq Scores

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

Liabilities / Assets

15th percentile

0.02x

Higher debt load relative to assets than 15% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

10th percentile

0.01x

Higher debt load relative to revenue than 10% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

88th percentile

42%

Higher net margin than 88% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

25th percentile

$93,500

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

98th percentile

101%

Faster asset growth than 98% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

94th percentile

103%

Faster revenue growth than 94% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Assets

Up

$8,965,310

Up $4,509,074 (+101%) from 2012

Net Assets

Up

$8,823,838

Up $4,465,272 (+102%) from 2012

Liabilities

Up

$141,472

Up $43,802 (+45%) from 2012

Revenue

Up

$10,600,619

Up $5,373,439 (+103%) from 2012

Expenses

Up

$6,135,347

Up $1,853,151 (+43%) from 2012

Net Income

Up

$4,465,272

Up $3,520,288 (+373%) from 2012

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $3,463,239Liabilities 2011: $49,657Net Assets 2011: $3,413,5822011Assets 2012: $4,456,236Liabilities 2012: $97,670Net Assets 2012: $4,358,5662012Assets 2013: $8,965,310Liabilities 2013: $141,472Net Assets 2013: $8,823,8382013Assets 2014: $11,831,572Liabilities 2014: $241,266Net Assets 2014: $11,590,3062014Assets 2015: $12,415,523Liabilities 2015: $786,235Net Assets 2015: $11,629,2882015Assets 2016: $15,180,190Liabilities 2016: $767,439Net Assets 2016: $14,412,7512016Assets 2017: $18,392,751Liabilities 2017: $1,118,629Net Assets 2017: $17,274,1222017Assets 2018: $19,311,638Liabilities 2018: $674,887Net Assets 2018: $18,636,7512018Assets 2019: $21,049,446Liabilities 2019: $665,113Net Assets 2019: $20,384,3332019Assets 2020: $20,292,865Liabilities 2020: $127,195Net Assets 2020: $20,165,6702020Assets 2021: $27,120,483Liabilities 2021: $87,234Net Assets 2021: $27,033,2492021Assets 2022: $27,422,095Liabilities 2022: $821,317Net Assets 2022: $26,600,7782022Assets 2023: $27,191,747Liabilities 2023: $1,071,623Net Assets 2023: $26,120,1242023Assets 2024: $25,773,115Liabilities 2024: $1,084,822Net Assets 2024: $24,688,2932024

Highlighted filing

2013

Assets$8,965,310
Liabilities$141,472
Net Assets$8,823,838

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $7,167,570Expenses 2011: $5,515,854Net Income 2011: $1,651,7162011Revenue 2012: $5,227,180Expenses 2012: $4,282,196Net Income 2012: $944,9842012Revenue 2013: $10,600,619Expenses 2013: $6,135,347Net Income 2013: $4,465,2722013Revenue 2014: $11,140,724Expenses 2014: $8,374,256Net Income 2014: $2,766,4682014Revenue 2015: $10,761,491Expenses 2015: $10,722,509Net Income 2015: $38,9822015Revenue 2016: $11,064,658Expenses 2016: $8,281,195Net Income 2016: $2,783,4632016Revenue 2017: $11,340,231Expenses 2017: $8,478,860Net Income 2017: $2,861,3712017Revenue 2018: $10,943,572Expenses 2018: $9,580,943Net Income 2018: $1,362,6292018Revenue 2019: $11,284,542Expenses 2019: $9,536,960Net Income 2019: $1,747,5822019Revenue 2020: $8,424,644Expenses 2020: $8,643,307Net Income 2020: -$218,6632020Revenue 2021: $15,367,074Expenses 2021: $8,499,495Net Income 2021: $6,867,5792021Revenue 2022: $9,110,887Expenses 2022: $9,543,358Net Income 2022: -$432,4712022Revenue 2023: $11,519,057Expenses 2023: $12,031,925Net Income 2023: -$512,8682023Revenue 2024: $10,949,389Expenses 2024: $12,381,220Net Income 2024: -$1,431,8312024

Highlighted filing

2013

Revenue$10,600,619
Expenses$6,135,347
Net Income$4,465,272
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 21, 2014
Return Version
2013v3.1
Gross Receipts
$10,600,619
Mission and Program Overview

Mission

Cambodian Childrens Fund ("CCF") transforms the country's most impoverished kids into tomorrow's leaders, by delivering education, family support and community development programs into the heart of Cambodias most impoverished communities.We believe that with the right education and support, one child has the potential to lift an entire family out of poverty and that a generation of educated children has the power to change a whole society. Through intensive, longterm investments in children, CCF is helping students build the skills, confidence and integrity they need to become the progressive spokespeople and leaders of change in their community.CCF operates 64 inter-connected projects across 7 core program areas: Education, Leadership, Community Outreach, Healthcare, Child Care, Career and Life Skills, and Child Protection Unit.

To break cycles of poverty and abuse and to create positive change in Cambodia through intervention and education for the most impoverished children and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$500,000$3,500,000▲ $3,000,000
Savings and Temporary Cash Investments$604,966$2,817,708▲ $2,212,742
Land, Buildings, and Equipment, Net$729,408$2,158,089▲ $1,428,681
Cash and Non-Interest-Bearing Accounts$2,349,106$149,528▼ $2,199,578
Prepaid Expenses and Deferred Charges$58,005$49,774▼ $8,231
Other Notes and Loans Receivable, Net$31,185$0▼ $31,185
Inventories for Sale or Use$3,220$5,532▲ $2,312
Accounts Receivable$19,320$3,169▼ $16,151
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$4,456,236$8,965,310▲ $4,509,074
Other Assets Total$161,026$281,510▲ $120,484
Liabilities
Accounts Payable and Accrued Expenses$97,670$141,472▲ $43,802
Total Liabilities$97,670$141,472▲ $43,802
Net Assets / Fund Balance
Unrestricted Net Assets$4,358,566$8,703,838▲ $4,345,272
Temporarily Rstr Net Assets-$120,000-
Total Net Assets Fund Balance$4,358,566$8,823,838▲ $4,465,272
Total Liabilities and Net Assets / Fund Balance$4,456,236$8,965,310▲ $4,509,074

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,607,113-$1,607,113
Equipment$329,523$173,375$502,898
Leasehold Improvements$221,453$169,956$391,409
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott NeesonExec DirectorFT$93,500$93,500
Kevin SchoelerDirectorFT$18,333$18,333

Board Members and Trustees

NameTitle
Andy DiSabatinoDirector
David RyanDirector
Gary StrumeyerDirector
Heather GrahamDirector
Lily KanterDirector
Muffy DiSabatinoDirector
Paul SaundersDirector
Robert TuftsDirector
Seane CornDirector
Warren ShareDirector
Jeanine BraithwaiteSecretary
Caroline RyanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,426,107
Program Service Revenue
$133,385
Investment Income
$37,582
Other Revenue
$3,545
All Other Contributions
$10,426,107
Change in Net Assets
$4,465,272

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 Amount
Drugs and Medical Supplies1$164,197
Other Non Cash Contri Table-$61,362
Clothing and Household Goods-$53,265
Other Non Cash Contri Table1$8,069
Total Noncash Contributions2$286,893

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,600,619
Total Revenue per Audited Statements
$10,600,619
Total Revenue per Form 990
$10,600,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,730,724
Salaries, Compensation, and Employee Benefits$2,367,623
Total Fundraising Expense$183,904
Grants and Similar Amounts Paid$37,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,808,525$178,881$93,295$2,080,701
All Other Expenses$245,826$119,154$22,943$387,923
Occupancy$347,410$39,225-$386,635
Travel$164,450$34,623$41,771$240,844
Other Expenses$154,090$34,936$412$189,438
Current Officers, Directors, Trustees, and Key Employees$97,204$9,614$5,015$111,833
Depreciation Depletion$99,237$1,234-$100,471
Payroll Taxes$52,033$31,738$15,741$99,512
Information Technology$62,571$30,419$155$93,145
Fees for Services Other$12,697$70,723-$83,420
Other Employee Benefits$40,852$34,633$92$75,577
Insurance$18,308$23,874-$42,182
Foreign Grants$37,000--$37,000
Conferences and Meetings$29,353$2,765$1,828$33,946
Advertising$1,065$-1,830$119$-646
Total Functional Expenses$5,318,094$633,349$183,904$6,135,347

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,135,347
Total Expenses per Audited Statements$6,135,347
Total Expenses per Form 990$6,135,347
International Activity

International Summary

Offices
9
Employees
518

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
CambodiaProvide the following program services:EducationHealthcareCommunity OutreachVocational TrainingChild-6511$0
United KingdomFundraising-12$0
AustraliaFundraising-13$0
Hong KongFundraising-12$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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-
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Board members David and Caroline Ryan are husband and wife Board members Andy and Muffy DiSabatino are husband and wifeBoard members Gary Strumeyer and Warren Share are employees of the Bank of New York Mellon

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

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an affidavit is signed to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed with the designated governmental agencies. Before the tax returns are filed, a final tax return copy is forwarded to all Board members. The tax returns are then signed by the organization, stamped with certified return receipt and timely placed in the mail for filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Individuals are expected to self-disclose information. All board members receive the conflict of interest policy and sign board member agreements.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

A committee of three volunteer board members reviews data from Guidestar and the Chronicle of Philanthropy and approves compensation annually.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available directly on the organization's website

Filing and Contact Details

Filer

EIN
20-0764162
Phone
3108281115

Signing Officer

Name
Scott Neeson
Title
Exec Director
Signed
2014-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Neeson
Formed
2003
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
10
Employees
11
Volunteers
30

Preparer

Preparer
Madeleine M Rocamora
Phone
9256030800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

CHILD PROTECTION UNIT It is anticipated that the CPU will be a medium to long term program. The Child Protection Unit is designed to deliver effective and professional intervention in matters of child abuse and exploitation consistent with Cambodian law and Cambodias international obligations to protect the rights of children. The Child Protection Unit will develop a research and intelligence capacity to identify and monitor trends of child abuse and exploitation in Cambodia; identify the perpetrators of child abuse and exploitation operating in Cambodia, including suspected pedophiles and sexual predators and develop strategies for intervention and prevention. The Child Protection Unit will provide extensive training and establish best practices for the detection, investigation and prosecution of offenders involved in crimes against children in Cambodia. In cooperation with government agencies, non-government organizations and health care professionals, the Child Protection Unit will provide welfare and after-care services for the victims of child exploitation and abuse. (No Associated Costs for 2012)

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Community Outreach - CCF has established a community outreach program that serves the communities surrounding the Steung Meanchey garbage dump. Generally considered the most impoverished and ostracized people in Cambodia, the program provides access to subsidized rice and meals, home counseling, social workers, emergency loans, job placements and emergency housing. OTHER PROGRAM SERVICES 5: Vocational Training - Older CCF students are provided with tailored vocational training and job placement to secure their transition into adult working life. This includes on and off-site vocational training in garment design, bakery, esthetics, IT services, graphics and web design, bio fuel product development and restaurant services. Mothers of many of CCF's children are trained as seamstresses as part of the Srey Mean Chey bag production program. OTHER PROGRAM SERVICES 6: CHILD PROTECTION UNIT It is anticipated that the CPU will be a medium to long term program. The Child Protection Unit is designed to deliver effective and professional intervention in matters of child abuse and exploitation consistent with Cambodian law and Cambodias international obligations to protect the rights of children. The Child Protection Unit will develop a research and intelligence capacity to identify and monitor trends of child abuse and exploitation in Cambodia; identify the perpetrators of child abuse and exploitation operating in Cambodia, including suspected pedophiles and sexual predators and develop strategies for intervention and prevention. The Child Protection Unit will provide extensive training and establish best practices for the detection, investigation and prosecution of offenders involved in crimes against children in Cambodia. In cooperation with government agencies, non-government organizations and health care professionals, the Child Protection Unit will provide welfare and after-care services for the victims of child exploitation and abuse. (No Associated Costs for 2012)

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and from California franchise and/or income tax under the Revenue and Taxation Code Section 23701(d). The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.

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IRS990/Desc0Education - The education programs provide remedial and intensive English reading and writing, math and computer studies to over 500 Cambodian children. An additional 80 children ages 2-6 benefit from daycare services and pre-school/kindergarten study. Seventeen infants and toddlers receive day time care at the CCF Nursery, which is housed at the community center. More than 160 students benefit from evening classes at CCF's satellite schools. CCF's students are also integrated into the Cambodian public school system.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Caroline Ryan
IRS990/Form990PartVIISectionAGrp/PersonNm1Paul Saunders
IRS990/Form990PartVIISectionAGrp/PersonNm2Seane Corn
IRS990/Form990PartVIISectionAGrp/PersonNm3Heather Graham
IRS990/Form990PartVIISectionAGrp/PersonNm4Muffy DiSabatino
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeanine Braithwaite
IRS990/Form990PartVIISectionAGrp/PersonNm6Warren Share
IRS990/Form990PartVIISectionAGrp/PersonNm7Robert Tufts
IRS990/Form990PartVIISectionAGrp/PersonNm8David Ryan
IRS990/Form990PartVIISectionAGrp/PersonNm9Gary Strumeyer
IRS990/Form990PartVIISectionAGrp/PersonNm10Lily Kanter
IRS990/Form990PartVIISectionAGrp/PersonNm11Kevin Schoeler
IRS990/Form990PartVIISectionAGrp/PersonNm12Andy DiSabatino
IRS990/Form990PartVIISectionAGrp/PersonNm13Scott Neeson
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Exec Director
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IRS990/MissionDesc0Our mission is to break cycles of poverty and abuse and to create positive change in Cambodia through intervention and education for the most impoverished children and their families. By providing healthcare, education, job training and leadership development, the children in our care will enter Cambodian society with the skills, confidence and integrity to help their own families and communities in an active way no generation has before. We believe that for optimal development and healing, the children in our care must remain connected to their families and their communities. To support this objective we run a broad spectrum of fully integrated community services that collectively offer the strongest possible safety net for families and communities in crisis.
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IRS990/OtherExpensesGrp/Desc2Inkind donations
IRS990/OtherExpensesGrp/Desc3Contract Labor
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023360
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IRS990/OtherExpensesGrp/ProgramServicesAmt3154090
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt058005
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049774
IRS990/PrincipalOfficerNm0Scott Neeson
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IRS990/ProgramServiceRevenueGrp/Desc0Program services
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0133385
IRS990/ProgSrvcAccomActy2Grp/Desc0Childcare - CCF provides housing and transportation to over 700 impoverished Cambodian children.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01423298
IRS990/ProgSrvcAccomActy3Grp/Desc0Community Outreach - CCF has established a community outreach program that serves the communities surrounding the Steung Meanchey garbage dump. Generally considered the most impoverished and ostracized people in Cambodia, the program provides access to subsidized rice and meals, home counseling, social workers, emergency loans, job placements and emergency housing.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.8$1.08$24.7$10.9$12.4$1.43
2023Summary only. Only limited summary data is available for this year.$27.2$1.07$26.1$11.5$12.0$0.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.4$0.82$26.6$9.11$9.54$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.1$0.09$27.0$15.4$8.50$6.87
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.3$0.13$20.2$8.42$8.64$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.0$0.67$20.4$11.3$9.54$1.75
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.3$0.67$18.6$10.9$9.58$1.36
2017Summary only. Only limited summary data is available for this year.$18.4$1.12$17.3$11.3$8.48$2.86
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$0.77$14.4$11.1$8.28$2.78
2015Detailed filing. Detailed filing data is available for this year.$12.4$0.79$11.6$10.8$10.7$0.04
2014Detailed filing. Detailed filing data is available for this year.$11.8$0.24$11.6$11.1$8.37$2.77
2013Detailed filing. Detailed filing data is available for this year.$8.97$0.14$8.82$10.6$6.14$4.47
2012Summary only. Only limited summary data is available for this year.$4.46$0.10$4.36$5.23$4.28$0.94
2011Summary only. Only limited summary data is available for this year.$3.46$0.05$3.41$7.17$5.52$1.65
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $10M-$25M nonprofits