Civic Intelligence

Child Aid

990 • Fiscal year 2024 • EIN 33-0317937

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 07, 2025

Organization ProfileWWW.CHILD-AID.ORG

View Organization Page

525 3rd Street Suite 200Lake Oswego, OR 97034

(503) 223-3008

Siviq Scores

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

Liabilities / Assets

71st percentile

0.23x

Higher debt load relative to assets than 71% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.18x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$147,019

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

44th percentile

2.3%

Faster asset growth than 44% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$1,818,472

Down $902,024 (-33%) from 2021

Net Assets

Down

$1,392,861

Down $1,008,061 (-42%) from 2021

Liabilities

Up

$425,611

Up $106,037 (+33%) from 2021

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin67th percentile

Revenue

Down

$2,377,764

Down $395,724 (-14%) from 2021

Expenses

Up

$2,039,809

Up $138,439 (+7.3%) from 2021

Net Income

Down

$337,955

Down $534,163 (-61%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

2024

Assets$1,818,472
Liabilities$425,611
Net Assets$1,392,861
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

2024

Revenue$2,377,764
Expenses$2,039,809
Net Income$337,955
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 7, 2025
Return Version
2024v5.0
Gross Receipts
$3,070,209
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,378,988$1,082,961▼ $296,027
Pledges and Grants Receivable$84,451$331,204▲ $246,753
Cash and Non-Interest-Bearing Accounts$173,947$290,074▲ $116,127
Prepaid Expenses and Deferred Charges$32,074$32,366▲ $292
Savings and Temporary Cash Investments$58,582$25,312▼ $33,270
Land, Buildings, and Equipment, Net-$2,921-
Total Assets$1,777,110$1,818,472▲ $41,362
Other Assets Total$49,068$53,634▲ $4,566
Liabilities
Other Liabilities$363,645$383,775▲ $20,130
Accounts Payable and Accrued Expenses$107,349$41,836▼ $65,513
Total Liabilities$470,994$425,611▼ $45,383
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,069,872$787,061▼ $282,811
Net Assets With Donor Restrictions$236,244$605,800▲ $369,556
Total Net Assets Fund Balance$1,306,116$1,392,861▲ $86,745
Total Liabilities and Net Assets / Fund Balance$1,777,110$1,818,472▲ $41,362

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,921$10,039$12,960
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helen TrickeyCommunicatioFT$127,447$19,572$147,019
Leslie McfarlaneOps & Fin MaFT$90,000$16,450$106,450
Nancy Press PhdCEO/board MePT$9,600$10,080$19,680

Board Members and Trustees

NameTitle
Roland PaanakkerBoard Chair
Holly Jimison PhdBoard Member
J Andres Galvez-sobralBoard Member
Jeff BarnesBoard Member
Misha PavelBoard Member
Rietta StonemanBoard Member
Susan HarrisBoard Member
Robert Costello JdBoard Secret
Harmony GeorgeBoard Treasu
Revenue and Support

Revenue Composition

Contributions and Grants
$2,004,806
Program Service Revenue
$0
Investment Income
$374,438
Other Revenue
$-1,480
All Other Contributions
$2,004,806
Change in Net Assets
$337,955

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$351,652Market Quotation
Other Non Cash Contri Table1$21,000Comparable Sales
Total Noncash Contributions2$372,652-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,377,764
Revenue Not Reported on Form 990
$-111,060
Total Revenue per Audited Statements
$2,266,704
Total Revenue per Form 990
$2,377,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,183,275
Other Expenses$754,655
Total Fundraising Expense$422,039
Grants and Similar Amounts Paid$101,879
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$740,937$7,269$7,269$755,475
Current Officers, Directors, Trustees, and Key Employees$41,091$99,189$132,869$273,149
Fees for Services Other$14,784$250$118,350$133,384
Payroll Taxes$124,241$5,213$2,914$132,368
Office Expenses$110,874$4,622$16,355$131,851
Travel$71,148$25,312$16,817$113,277
Foreign Grants$101,879--$101,879
Advertising--$98,070$98,070
Information Technology$32,508$15,446$1,900$49,854
Occupancy$44,371$3,120$1,040$48,531
Conferences and Meetings$30,213$742$5,397$36,352
Fees for Services Accounting$4,414$9,842-$14,256
Insurance$5,638$6,256-$11,894
Other Employee Benefits$2,146-$9,328$11,474
Pension Plan Contributions$10,485$324-$10,809
Other Expenses$21,984$7,332$11,581$7,332
All Other Expenses$1,101$987$149$2,237
Depreciation Depletion-$647-$647
Total Functional Expenses$1,416,393$201,377$422,039$2,039,809

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,179,959
Expenses per Audited Statements$2,039,809
Total Expenses per Form 990$2,039,809
Expenses Not Reported on Form 990$140,150
International Activity

International Summary

Employees
53
Spending
$1,416,393

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 ServicesOrganization--$781,461
Central America & CarribeanProgram Services---$533,053
Central America & CarribeanGrantTraining-53$101,879
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
Accrued Personnel Expenses$327,254
Operating Lease Liabilities$56,521
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

“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 make available 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.”

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

“Maryland, maine, michigan, minnesota, missouri, mississippi, north carolina, north dakota, new hampshire, new jersey, new mexico, nevada, new york, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, washington, wisconsin, west virginia”

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
525 3RD STREET SUITE 200, LAKE OSWEGO, OR 97034

Signing Officer

Name
Nancy Press Phd
Title
CEO/board Member
Phone
5032233008
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Press Phd
Formed
1988
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
6

Preparer

Firm
James E Richman CPA
Address
3269 NE ALAMEDA TERRACE, PORTLAND, OR 97212
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

Form 990, Part III

“Line 1, continued 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, totonicapn and chimaltenango, we train teachers with school-wide workshops and one-on-one classroom coaching, and provide spanish-language, grade appropriate books.”

Form 990, Part V, Line 4B

“GUATEMALA”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization follows the provisions of fasb asc topic 740 accounting for uncertainty in income taxes. Management has evaluated the organization's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.”

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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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/PYSalariesCompEmpBnftPaidAmt01326485
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IRS990/PYTotalRevenueAmt02062900
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,818,472
Liabilities
$425,611
Net assets
$1,392,861
Revenue
$2,377,764
Expenses
$2,039,809
Net income
$337,955
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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $1M-$5M nonprofits