Civic Intelligence

Child Aid

990 • Fiscal year 2016 • EIN 33-0317937

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

917 SW Oak Suite 208Portland, OR 97205

(503) 223-3008

Siviq Scores

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

Liabilities / Assets

39th percentile

0.04x

Higher debt load relative to assets than 39% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

0.07x

Higher debt load relative to revenue than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

39th percentile

$29,798

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

64th percentile

5.7%

Faster asset growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,996,836

Up $107,028 (+5.7%) from 2015

Net Assets

Up

$1,907,236

Up $103,803 (+5.8%) from 2015

Liabilities

Up

$89,600

Up $3,225 (+3.7%) from 2015

Revenue

Down

$1,325,720

Down $251,783 (-16%) from 2015

Expenses

Down

$1,288,159

Down $287,973 (-18%) from 2015

Net Income

Up

$37,561

Up $36,190 (+2640%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,276,564Liabilities 2010: $16,660Net Assets 2010: $1,259,9042010Assets 2011: $1,439,800Liabilities 2011: $20,687Net Assets 2011: $1,419,1132011Assets 2012: $1,696,651Liabilities 2012: $26,807Net Assets 2012: $1,669,8442012Assets 2014: $2,184,375Liabilities 2014: $53,446Net Assets 2014: $2,130,9292014Assets 2015: $1,889,808Liabilities 2015: $86,375Net Assets 2015: $1,803,4332015Assets 2016: $1,996,836Liabilities 2016: $89,600Net Assets 2016: $1,907,2362016Assets 2017: $2,193,144Liabilities 2017: $149,048Net Assets 2017: $2,044,0962017Assets 2018: $1,921,038Liabilities 2018: $156,223Net Assets 2018: $1,764,8152018Assets 2019: $1,989,228Liabilities 2019: $193,659Net Assets 2019: $1,795,5692019Assets 2020: $1,902,923Liabilities 2020: $300,386Net Assets 2020: $1,602,5372020Assets 2021: $2,720,496Liabilities 2021: $319,574Net Assets 2021: $2,400,9222021Assets 2024: $1,818,472Liabilities 2024: $425,611Net Assets 2024: $1,392,8612024

Highlighted filing

2016

Assets$1,996,836
Liabilities$89,600
Net Assets$1,907,236

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,756,6432010Expenses 2011: $1,237,4392011Expenses 2012: $1,235,4282012Revenue 2014: $3,024,931Expenses 2014: $2,771,959Net Income 2014: $252,9722014Revenue 2015: $1,577,503Expenses 2015: $1,576,132Net Income 2015: $1,3712015Revenue 2016: $1,325,720Expenses 2016: $1,288,159Net Income 2016: $37,5612016Revenue 2017: $1,574,722Expenses 2017: $1,187,147Net Income 2017: $387,5752017Revenue 2018: $1,734,590Expenses 2018: $1,524,691Net Income 2018: $209,8992018Revenue 2019: $1,674,675Expenses 2019: $1,591,150Net Income 2019: $83,5252019Revenue 2020: $1,558,471Expenses 2020: $1,581,149Net Income 2020: -$22,6782020Revenue 2021: $2,773,488Expenses 2021: $1,901,370Net Income 2021: $872,1182021Revenue 2024: $2,377,764Expenses 2024: $2,039,809Net Income 2024: $337,9552024

Highlighted filing

2016

Revenue$1,325,720
Expenses$1,288,159
Net Income$37,561
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$1,743,636
Mission and Program Overview

Mission

Child aid's mission is development through literacy. Child aid promotes social and economic development through literacy in guatemala. Continued on schedule o.

Child aid's mission is development through literacy. Education has been proven to be the most effective long-term solution to poverty. Literacy is both personally empowering and essential to a child's capacity to imagine, pursue, and realize a better life. We focus on rural villages in central america where illiteracy disproportionately affects indigenous people, and in the early grades, where education has been shown to have the greatest impact. We achieve our mission through an integrated program of teacher training, librarian training, and the distribution of spanish language children's books to schools and libraries. We work with teachers, school principals, district superintendents, parents and communities. Our long- range goal is to affect systemic change in the professional development of teachers in guatemala.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,449,220$1,380,102▼ $69,118
Pledges and Grants Receivable$273,001$289,209▲ $16,208
Savings and Temporary Cash Investments$40,480$227,005▲ $186,525
Cash and Non-Interest-Bearing Accounts$108,909$82,519▼ $26,390
Prepaid Expenses and Deferred Charges$7,930$10,355▲ $2,425
Land, Buildings, and Equipment, Net$8,085$5,912▼ $2,173
Accounts Receivable$2,183$1,734▼ $449
Total Assets$1,889,808$1,996,836▲ $107,028
Liabilities
Other Liabilities$56,367$80,862▲ $24,495
Accounts Payable and Accrued Expenses$30,008$8,738▼ $21,270
Total Liabilities$86,375$89,600▲ $3,225
Net Assets / Fund Balance
Unrestricted Net Assets$1,332,546$1,413,896▲ $81,350
Temporarily Rstr Net Assets$470,887$493,340▲ $22,453
Total Net Assets Fund Balance$1,803,433$1,907,236▲ $103,803
Total Liabilities and Net Assets / Fund Balance$1,889,808$1,996,836▲ $107,028

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,912$8,054$13,966
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy Press PhdCEO/board MeFT$19,198$10,600$29,798

Board Members and Trustees

NameTitle
Donald SodoBoard Chair
Bernard CaseyBoard Member
Charlie BaumBoard Member
Dan ReganBoard Member
Dick FisherBoard Member
Holly Jimison PhdBoard Member
Lynn StreeterBoard Member
Misha PavelBoard Member
Retcoleugene Etzkorn MdBoard Member
Susan HarrisBoard Member
Tadeo Saenz-thompsonBoard Member
Thaddeus HanscomBoard Member
Richard Carroll PhdBoard Treasu
Robert Costello JdBoard Vice C
Revenue and Support

Revenue Composition

Contributions and Grants
$1,187,749
Program Service Revenue
$0
Investment Income
$143,491
Other Revenue
$-5,520
All Other Contributions
$1,187,749
Change in Net Assets
$37,561

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
Books and Publications-$188,440Fm Comparable Sales
Securities Publicly Traded7$181,709Market Quotation
Other Non Cash Contri Table1$21,000-
Total Noncash Contributions8$391,149-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,325,720
Revenue Not Reported on Form 990
$188,742
Total Revenue per Audited Statements
$1,514,462
Total Revenue per Form 990
$1,325,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$632,761
Other Expenses$336,922
Grants and Similar Amounts Paid$318,476
Total Fundraising Expense$108,634
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,688$39,314$65,761$499,763
Foreign Grants$318,476--$318,476
Fees for Services Other$75,429$2,300$5,993$83,722
Travel$58,424$90$1,569$60,083
Payroll Taxes$47,462$4,240$6,980$58,682
Office Expenses$46,686$2,345$3,217$52,248
Conferences and Meetings$30,062$610$1,440$32,112
Occupancy$24,810$3,378$3,378$31,566
Other Employee Benefits$14,119$7,047$9,812$30,978
Current Officers, Directors, Trustees, and Key Employees$23,589$2,980$3,229$29,798
Pension Plan Contributions$8,259$1,930$3,351$13,540
Fees for Services Accounting$2,649$8,505-$11,154
Depreciation Depletion$2,325$498$498$3,321
Fees for Services Legal$325--$325
Other Expenses$5,053$827$300$300
Total Functional Expenses$1,100,273$79,252$108,634$1,288,159

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,410,659
Expenses per Audited Statements$1,288,159
Total Expenses per Form 990$1,288,159
Expenses Not Reported on Form 990$122,500
International Activity

International Summary

Employees
70
Spending
$1,100,273

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
Central America & CarribeanProgram Services---$482,517
Central America & CarribeanGrantOrganization-19$305,726
Central America & CarribeanProgram ServicesVolunteer-13$290,468
North AmericaGrantOrganization-19$12,750
North AmericaProgram ServicesTraining-19$8,812
Central America & CarribeanProgram Services----
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$80,862
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, Page 6, Part VI, Line 2

Richard carroll nancy press treas ceo family holly jimison misha pavel board member board member family

Form 990, Page 6, Part VI, Line 11B

Our cpa prepares form 990. The business manager, chief executive officer and board treasurer review the form before we file it. We provide a copy of form 990 to the entire board of directors before it is filed.

Form 990, Page 6, Part VI, Line 12C

There is a conflict of interest (coi) policy both for board members and for employees. Board members sign a statement annually that they have read, understand, and comply with the coi policy. If a board member or employee has reasonable cause to believe that another board member or employee has failed to disclose actual or possible coi, he or she informs that person of the basis for such belief and affords the member or employee an opportunity to explain the alleged failure to disclose. If further investigation is warranted, the board chair or the chief executive officer takes appropriate action depending on the circumstances.

Form 990, Page 6, Part VI, Line 15A

A subcommittee of the board of directors determined and approved the initial salary of the chief executive officer after review of comparable salary studies. A subcommittee of the board of directors evaluates the performance of the chief executive officer annually and submits an evaluation report and compensation recommendation to the board for its approval.

Form 990, Page 6, Part VI, Line 15B

Compensation for other officials are determined by the ceo with reference to comparable salaries in other non-profit organizations.

Form 990, Page 6, Part VI, Line 17

Ohio, oregon, pennsylvania, rhode island, texas, utah, virginia, washington, wisconsin, georgia, kansas, kentucky, minnesota, new hampshire, new mexico, oklahoma, tennessee, west virginia, alaska, south carolina, missouri

Form 990, Page 6, Part VI, Line 19

Child aid makes its governing documents, conflict of interest statement, and financial statements available to the public upon request. Form 990 is available on child aid's website for download.

Filing and Contact Details

Filer

Filer Name
Child Aid
EIN
33-0317937
Phone
5032233008
Address
917 SW OAK SUITE 208, PORTLAND, OR 97205

Signing Officer

Name
Nancy Press Phd
Title
CEO/board Member
Phone
5032233008
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Press Phd
Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
14
Employees
7
Volunteers
13

Preparer

Firm
James E Richman CPA Pc
Address
1 SW COLUMBIA SUITE 400, PORTLAND, OR 97258
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Child aid's mission is development through literacy. Education has been proven to be the most effective long-term solution to poverty. Literacy is both personally empowering and essential to a child's capacity to imagine, pursue, and realize a better life. We focus on rural villages in central america where illiteracy disproportionately affects indigenous people, and in the early grades, where education has been shown to have the greatest impact. We achieve our mission through an integrated program of teacher training, librarian training, and the distribution of spanish language children's books to schools and libraries. We work with teachers, school principals, district superintendents, parents and communities. Our long- range goal is to affect systemic change in the professional development of teachers in guatemala.

Form 990, Page 2, Part III, Line 4A

The schools and libraries we worked with. 3. We held 4 librarian training workshops and 5 adventures in reading training workshops. 5. We provided books and trainings that led to 73 schools and libraries carrying out our school break book club program, adventures in reading with a total of 2,500 children participating.

Form 990, Page 2, Part III, Line 4D

Other programs meeting the organization's tax-exempt purpose.

Form 990, Part V, Line 4B

GUATEMALA

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IRS990/ActivityOrMissionDesc0CHILD AID'S MISSION IS DEVELOPMENT THROUGH LITERACY. EDUCATION HAS BEEN PROVEN TO BE THE MOST EFFECTIVE LONG-TERM SOLUTION TO POVERTY. LITERACY IS BOTH PERSONALLY EMPOWERING AND ESSENTIAL TO A CHILD'S CAPACITY TO IMAGINE, PURSUE, AND REALIZE A BETTER LIFE. WE FOCUS ON RURAL VILLAGES IN CENTRAL AMERICA WHERE ILLITERACY DISPROPORTIONATELY AFFECTS INDIGENOUS PEOPLE, AND IN THE EARLY GRADES, WHERE EDUCATION HAS BEEN SHOWN TO HAVE THE GREATEST IMPACT. WE ACHIEVE OUR MISSION THROUGH AN INTEGRATED PROGRAM OF TEACHER TRAINING, LIBRARIAN TRAINING, AND THE DISTRIBUTION OF SPANISH LANGUAGE CHILDREN'S BOOKS TO SCHOOLS AND LIBRARIES. WE WORK WITH TEACHERS, SCHOOL PRINCIPALS, DISTRICT SUPERINTENDENTS, PARENTS AND COMMUNITIES. OUR LONG- RANGE GOAL IS TO AFFECT SYSTEMIC CHANGE IN THE PROFESSIONAL DEVELOPMENT OF TEACHERS IN GUATEMALA.
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IRS990/Form990PartVIISectionAGrp/PersonNm11THADDEUS HANSCOM
IRS990/Form990PartVIISectionAGrp/PersonNm12SUSAN HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm13TADEO SAENZ-THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm14LYNN STREETER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD VICE C
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD TREASU
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
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IRS990/MissionDesc0CHILD AID'S MISSION IS DEVELOPMENT THROUGH LITERACY. EDUCATION HAS BEEN PROVEN TO BE THE MOST EFFECTIVE LONG-TERM SOLUTION TO POVERTY. LITERACY IS BOTH PERSONALLY EMPOWERING AND ESSENTIAL TO A CHILD'S CAPACITY TO IMAGINE, PURSUE, AND REALIZE A BETTER LIFE. WE FOCUS ON RURAL VILLAGES IN CENTRAL AMERICA WHERE ILLITERACY DISPROPORTIONATELY AFFECTS INDIGENOUS PEOPLE, AND IN THE EARLY GRADES, WHERE EDUCATION HAS BEEN SHOWN TO HAVE THE GREATEST IMPACT. WE ACHIEVE OUR MISSION THROUGH AN INTEGRATED PROGRAM OF TEACHER TRAINING, LIBRARIAN TRAINING, AND THE DISTRIBUTION OF SPANISH LANGUAGE CHILDREN'S BOOKS TO SCHOOLS AND LIBRARIES. WE WORK WITH TEACHERS, SCHOOL PRINCIPALS, DISTRICT SUPERINTENDENTS, PARENTS AND COMMUNITIES. OUR LONG- RANGE GOAL IS TO AFFECT SYSTEMIC CHANGE IN THE PROFESSIONAL DEVELOPMENT OF TEACHERS IN GUATEMALA.
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01930
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IRS990/PrincipalOfficerNm0NANCY PRESS PHD
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IRS990/ProgSrvcAccomActy2Grp/Desc0GRANTS AND OVERSIGHT TO OTHER ORGANIZATIONS WITHIN OUR BROAD EDUCATIONAL MISSION: FUNDIT (FUNDACIN DE DESAROLLO INTEGRAL DE EL TEJAR): SINCE 1996, CHILD AID HAS PARTNERED WITH THIS LOCALLY RUN ORGANIZATION. FUNDIT OPERATES A MONTESSORI-STYLE PRESCHOOL; A COMMUNITY LIBRARY; A SCHOOL SCHOLARSHIP PROGRAM; AND A MUSIC PROGRAM FOR POOR CHILDREN IN THE TOWN OF EL TEJAR, GUATEMALA. CHILD AID PROVIDES THE MAJORITY OF THE SUPPORT FOR THE SCHOOL, AND FUNDS ONGOING SCHOLARSHIPS FOR PRESCHOOL, PRIMARY, JUNIOR HIGH AND HIGH SCHOOL STUDENTS IN EL TEJAR. CHILD AID HAS HIRED A FULL-TIME CONSULTANT TO PROVIDE MANAGERIAL AND FINANCIAL OVERSIGHT OF FUNDIT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0105657
IRS990/ProgSrvcAccomActy2Grp/GrantAmt056500
IRS990/ProgSrvcAccomActy3Grp/Desc0GRANTS AND OVERSIGHT TO OTHER ORGANIZATIONS WITHIN OUR BROAD EDUCATIONAL MISSION: CORAL (CENTRO OAXAQUEO DE REHABILITACIN DE AUDICIN Y LENGUAJE): REHABILITATIVE EDUCATIONAL AND DIAGNOSTIC SERVICES FOR POOR AND UNDERSERVED DEAF AND HEARING IMPAIRED CHILDREN. LOCATED IN OAXACA, MEXICO, CORAL WAS FOUNDED BY CHILD AID FOUNDERS NANCY PRESS AND RICK CARROLL, AND CONTINUES TO RECEIVE SUPPORT AND HELP IN OBTAINING FUNDING FROM US-BASED NONPROFITS WHOSE PRIMARY MISSION IS HEARING SERVICES AND EDUCATION. IN 2016, CHILD AID PAID FOR THE CONSULTING SERVICES OF A PART-TIME SPEECH THERAPIST FROM THE US, WHO NOW LIVES IN OAXACA. SHE PROVIDED ON THE GROUND TRAINING AND OVERSIGHT TO CORAL.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt021562
IRS990/ProgSrvcAccomActy3Grp/GrantAmt012750
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.43$1.39$2.38$2.04$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.32$2.40$2.77$1.90$0.87
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.30$1.60$1.56$1.58$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.19$1.80$1.67$1.59$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.16$1.76$1.73$1.52$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.15$2.04$1.57$1.19$0.39
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.09$1.91$1.33$1.29$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.09$1.80$1.58$1.58$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.18$0.05$2.13$3.02$2.77$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.03$1.67$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.02$1.42$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.02$1.26$2.76