Civic Intelligence

Child Aid

990 • Fiscal year 2019 • EIN 33-0317937

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 01, 2020

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

53rd percentile

0.10x

Higher debt load relative to assets than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

55th percentile

5.0%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

81st percentile

$140,500

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

52nd percentile

3.5%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-3.5%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,989,228

Up $68,190 (+3.5%) from 2018

Net Assets

Up

$1,795,569

Up $30,754 (+1.7%) from 2018

Liabilities

Up

$193,659

Up $37,436 (+24%) from 2018

Revenue

Down

$1,674,675

Down $59,915 (-3.5%) from 2018

Expenses

Up

$1,591,150

Up $66,459 (+4.4%) from 2018

Net Income

Down

$83,525

Down $126,374 (-60%) from 2018

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

2019

Assets$1,989,228
Liabilities$193,659
Net Assets$1,795,569

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

2019

Revenue$1,674,675
Expenses$1,591,150
Net Income$83,525
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 1, 2020
Return Version
2019v5.0
Gross Receipts
$2,222,779
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. Child aid promotes social and economic development through literacy in guatemala. We transform how literacy skills are taught in public primary schools, so all children can have access to a quality education, the opportunity to improve their lives, and contribute to their communities and the world. We focus on rural villages where illiteracy disproportionately affects indigenous maya people, especially women, and in early grades where education has the largest impact on literacy and overall life chances. In the rural highlands of the states of solol and chimaltenango, we train teachers with school- wide workshops and one-on-one classroom coaching, and provide spanish- language, grade appropriate books.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,186,189$1,169,569▼ $16,620
Savings and Temporary Cash Investments$231,677$369,646▲ $137,969
Cash and Non-Interest-Bearing Accounts$187,508$282,731▲ $95,223
Pledges and Grants Receivable$303,505$143,331▼ $160,174
Prepaid Expenses and Deferred Charges$5,878$11,328▲ $5,450
Land, Buildings, and Equipment, Net$3,484$9,065▲ $5,581
Accounts Receivable$2,797$3,558▲ $761
Total Assets$1,921,038$1,989,228▲ $68,190
Liabilities
Other Liabilities$98,642$123,042▲ $24,400
Accounts Payable and Accrued Expenses$57,581$70,617▲ $13,036
Total Liabilities$156,223$193,659▲ $37,436
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,356,703$1,496,862▲ $140,159
Net Assets With Donor Restrictions$408,112$298,707▼ $109,405
Total Net Assets Fund Balance$1,764,815$1,795,569▲ $30,754
Total Liabilities and Net Assets / Fund Balance$1,921,038$1,989,228▲ $68,190

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,065$15,273$24,338
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John GravleyChief AdvancFT$135,000$5,500$140,500
Leslie McfarlaneBusiness ManFT$48,475$2,167$50,642
Susie NoreusBusiness ManFT$30,309$3,084$33,393
Nancy Press PhdCEO/board MeFT$400$9,752$10,152

Board Members and Trustees

NameTitle
Bernard CaseyBoard Chair
Charlie BaumBoard Member
Dick FisherBoard Member
Donald SodoBoard Member
Holly Jimison PhdBoard Member
J Andres Galvez-sobralBoard Member
Misha PavelBoard Member
Susan HarrisBoard Member
Tadeo Saenz-thompsonBoard Member
Thaddeus HanscomBoard Member
Robert Costello JdBoard Secret
Richard Carroll PhdBoard Treasu
Revenue and Support

Revenue Composition

Contributions and Grants
$1,402,685
Program Service Revenue
$0
Investment Income
$274,217
Other Revenue
$-2,227
All Other Contributions
$1,402,685
Change in Net Assets
$83,525

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 Traded5$248,467Market Quotation
Books and Publications-$133,610Fm Comparable Sales
Other Non Cash Contri Table1$21,000-
Total Noncash Contributions6$403,077-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,674,675
Revenue Not Reported on Form 990
$89,879
Total Revenue per Audited Statements
$1,764,554
Total Revenue per Form 990
$1,674,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$885,902
Other Expenses$438,350
Grants and Similar Amounts Paid$266,898
Total Fundraising Expense$223,663
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$496,245$29,339$127,048$652,632
Foreign Grants$266,898--$266,898
Current Officers, Directors, Trustees, and Key Employees$52,984$35,475$9,736$98,195
Travel$76,446$668$17,431$94,545
Fees for Services Other$77,129$5,525$1,160$83,814
Payroll Taxes$62,696$6,631$12,104$81,431
Office Expenses$52,886$1,692$18,693$73,271
Conferences and Meetings$53,948$2,793$4,380$61,121
Occupancy$32,333$3,672$3,672$39,677
Other Employee Benefits$25,071$3,458$10,671$39,200
Fees for Services Accounting$4,606$10,640-$15,246
Pension Plan Contributions$8,040$430$5,974$14,444
Other Expenses$4,000$1,483$640$4,000
Depreciation Depletion-$2,455-$2,455
Fees for Services Legal$300--$300
Total Functional Expenses$1,255,190$112,297$223,663$1,591,150

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,733,800
Expenses per Audited Statements$1,591,150
Total Expenses per Form 990$1,591,150
Expenses Not Reported on Form 990$142,650
International Activity

International Summary

Employees
77
Spending
$1,255,190

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 ServicesVolunteer-22$598,527
Central America & CarribeanProgram ServicesOrganization-22$389,765
Central America & CarribeanGrantTraining-22$266,898
Central America & CarribeanProgram Services--11-
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$123,042
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
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
2020-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Press Phd
Formed
1988
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
11
Employees
9
Volunteers
11

Preparer

Firm
Richman & Associates LLC
Address
1 SW COLUMBIA ST STE 400, PORTLAND, OR 97204-4005
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Child aid's mission is development through literacy. Child aid promotes social and economic development through literacy in guatemala. We transform how literacy skills are taught in public primary schools, so all children can have access to a quality education, the opportunity to improve their lives, and contribute to their communities and the world. We focus on rural villages where illiteracy disproportionately affects indigenous maya people, especially women, and in early grades where education has the largest impact on literacy and overall life chances. In the rural highlands of the states of solol and chimaltenango, we train teachers with school- wide workshops and one-on-one classroom coaching, and provide spanish- language, grade appropriate books.

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

Activities that support literacy development include an integrated 4-year intervention to change teacher practice and knowledge through 8 workshops and 16 follow-ups over the period of the intervention. We conduct additional coaching and development of literacy activities in schools. We also provide a sizable number of high quality, spanish language books to schools. Finally, we provide books and train librarians to lead a school- break, book club program called adventures in reading. In 2019: 1. We provided 141 workshops for teachers at 107 schools, comprising 1,002 teachers and provided 6,012 individual coaching follow-up sessions benefiting 19,822 students. 2. We distributed a total of 35,512 spanish-language children's books to the schools and libraries we worked with. 3. We held 34 adventures in reading training workshops. We provided books and trainings that led to schools carrying out our school break book club program, adventures in reading with a total of 1,113 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

Financial Statement Notes

Schedule D, Page 3, Part X

Under generally accepted accounting principles, an organization must also evaluate its tax positions and provide for a liability for any positions that would not be considered "more likely than not" to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary at december 31, 2019.

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IRS990/ActivityOrMissionDesc0CHILD AID'S MISSION IS DEVELOPMENT THROUGH LITERACY. CHILD AID PROMOTES SOCIAL AND ECONOMIC DEVELOPMENT THROUGH LITERACY IN GUATEMALA. WE TRANSFORM HOW LITERACY SKILLS ARE TAUGHT IN PUBLIC PRIMARY SCHOOLS, SO ALL CHILDREN CAN HAVE ACCESS TO A QUALITY EDUCATION, THE OPPORTUNITY TO IMPROVE THEIR LIVES, AND CONTRIBUTE TO THEIR COMMUNITIES AND THE WORLD. WE FOCUS ON RURAL VILLAGES WHERE ILLITERACY DISPROPORTIONATELY AFFECTS INDIGENOUS MAYA PEOPLE, ESPECIALLY WOMEN, AND IN EARLY GRADES WHERE EDUCATION HAS THE LARGEST IMPACT ON LITERACY AND OVERALL LIFE CHANCES. IN THE RURAL HIGHLANDS OF THE STATES OF SOLOL AND CHIMALTENANGO, WE TRAIN TEACHERS WITH SCHOOL- WIDE WORKSHOPS AND ONE-ON-ONE CLASSROOM COACHING, AND PROVIDE SPANISH- LANGUAGE, GRADE APPROPRIATE BOOKS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
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IRS990/MissionDesc0CHILD AID'S MISSION IS DEVELOPMENT THROUGH LITERACY. CHILD AID PROMOTES SOCIAL AND ECONOMIC DEVELOPMENT THROUGH LITERACY IN GUATEMALA. WE TRANSFORM HOW LITERACY SKILLS ARE TAUGHT IN PUBLIC PRIMARY SCHOOLS, SO ALL CHILDREN CAN HAVE ACCESS TO A QUALITY EDUCATION, THE OPPORTUNITY TO IMPROVE THEIR LIVES, AND CONTRIBUTE TO THEIR COMMUNITIES AND THE WORLD. WE FOCUS ON RURAL VILLAGES WHERE ILLITERACY DISPROPORTIONATELY AFFECTS INDIGENOUS MAYA PEOPLE, ESPECIALLY WOMEN, AND IN EARLY GRADES WHERE EDUCATION HAS THE LARGEST IMPACT ON LITERACY AND OVERALL LIFE CHANCES. IN THE RURAL HIGHLANDS OF THE STATES OF SOLOL AND CHIMALTENANGO, WE TRAIN TEACHERS WITH SCHOOL- WIDE WORKSHOPS AND ONE-ON-ONE CLASSROOM COACHING, AND PROVIDE SPANISH- LANGUAGE, GRADE APPROPRIATE BOOKS.
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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.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt046100
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS MEETING THE ORGANIZATION'S TAX-EXEMPT PURPOSE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, AN ORGANIZATION MUST ALSO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT DECEMBER 31, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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
2019Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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