Civic Intelligence

Childrens Aid Foundation

990 • Fiscal year 2025 • EIN 63-0934005

Oct 01, 2024 to Sep 30, 2025

2141 14th Avenue SouthBirmingham, AL 35205

(205) 251-7148

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

54th percentile

6.4%

Higher net margin than 54% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$228,767

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 45.0% of source-year revenue.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

54th percentile

5.3%

Faster asset growth than 54% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

85th percentile

38%

Faster revenue growth than 85% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$8,733,606

Up $1,489,603 (+21%) from 2023

Net Assets

Up

$8,733,606

Up $1,489,603 (+21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$508,029

Up $214,134 (+73%) from 2023

Expenses

Up

$475,702

Up $305,702 (+180%) from 2023

Net Income

Down

$32,327

Down $91,568 (-74%) from 2023

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $1,584,483Liabilities 2010: $5,100Net Assets 2010: $1,579,3832010Assets 2011: $1,591,571Liabilities 2011: $0Net Assets 2011: $1,591,5712011Assets 2012: $981,527Liabilities 2012: $0Net Assets 2012: $981,5272012Assets 2013: $1,085,644Liabilities 2013: $0Net Assets 2013: $1,085,6442013Assets 2014: $1,115,764Liabilities 2014: $20Net Assets 2014: $1,115,7442014Assets 2015: $1,602,590Liabilities 2015: $0Net Assets 2015: $1,602,5902015Assets 2016: $2,190,659Liabilities 2016: $0Net Assets 2016: $2,190,6592016Assets 2017: $3,476,169Liabilities 2017: $0Net Assets 2017: $3,476,1692017Assets 2018: $3,636,993Liabilities 2018: $2,361Net Assets 2018: $3,634,6322018Assets 2019: $4,800,145Liabilities 2019: $3,000Net Assets 2019: $4,797,1452019Assets 2020: $6,402,642Liabilities 2020: $4,286Net Assets 2020: $6,398,3562020Assets 2021: $7,919,123Liabilities 2021: $0Net Assets 2021: $7,919,1232021Assets 2022: $6,583,992Liabilities 2022: $0Net Assets 2022: $6,583,9922022Assets 2023: $7,244,003Liabilities 2023: $0Net Assets 2023: $7,244,0032023Assets 2025: $8,733,606Liabilities 2025: $0Net Assets 2025: $8,733,6062025

Highlighted filing

2025

Assets$8,733,606
Liabilities$0
Net Assets$8,733,606

Operations Trend

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

$800K$600K$400K$200K$0Expenses 2010: $02010Expenses 2011: $9,7922011Expenses 2012: $757,6222012Revenue 2013: $35,571Expenses 2013: $6,859Net Income 2013: $28,7122013Revenue 2014: $43,853Expenses 2014: $7,533Net Income 2014: $36,3202014Revenue 2015: $68,464Expenses 2015: $8,080Net Income 2015: $60,3842015Revenue 2016: $520,625Expenses 2016: $6,497Net Income 2016: $514,1282016Revenue 2017: $251,428Expenses 2017: $62,291Net Income 2017: $189,1372017Revenue 2018: $357,897Expenses 2018: $76,349Net Income 2018: $281,5482018Revenue 2019: $142,380Expenses 2019: $65,694Net Income 2019: $76,6862019Revenue 2020: $574,311Expenses 2020: $66,045Net Income 2020: $508,2662020Revenue 2021: $249,072Expenses 2021: $82,934Net Income 2021: $166,1382021Revenue 2022: $312,720Expenses 2022: $205,171Net Income 2022: $107,5492022Revenue 2023: $293,895Expenses 2023: $170,000Net Income 2023: $123,8952023Revenue 2025: $508,029Expenses 2025: $475,702Net Income 2025: $32,3272025

Highlighted filing

2025

Revenue$508,029
Expenses$475,702
Net Income$32,327
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Mar 25, 2026
Return Version
2024v5.5
Gross Receipts
$1,285,893
Mission and Program Overview

Mission

To benefit and support the children's aid society of alabama.

CHILD WELFARE SERVICES.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,106,398$8,607,322▲ $500,924
Cash and Non-Interest-Bearing Accounts$190,390$126,284▼ $64,106
Total Assets$8,296,788$8,733,606▲ $436,818
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,296,788$8,733,606▲ $436,818
Total Net Assets Fund Balance$8,296,788$8,733,606▲ $436,818
Total Liabilities and Net Assets / Fund Balance$8,296,788$8,733,606▲ $436,818
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$19,303
Program Service Revenue
$0
Investment Income
$488,726
Other Revenue
$0
All Other Contributions
$19,303
Change in Net Assets
$32,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$475,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$475,702--$475,702
Total Functional Expenses$475,702$0$0$475,702
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 is made available and reviewed at a board meeting prior to filing.

Form 990, Part VI, Section B, Line 12C

All directors, trustees and key employees shall disclose annually any interest which could give rise to conflicts of interest by completing and submitting to the ceo an annual conflict of interest disclosure form.

Form 990, Part VI, Section B, Line 15

The executive committee of the board of directors shall conduct an annual performance evaluation of the ceo.

Form 990, Part VI, Section C, Line 19

All applicable documents are placed on the children's aid society's, and affiliated organization's, website.

Filing and Contact Details

Filer

Filer Name
Childrens Aid Foundation
EIN
63-0934005
Phone
2052517148
Address
2141 14TH AVENUE SOUTH, BIRMINGHAM, AL 35205

Signing Officer

Name
Gayle Watts
Title
CEO
Phone
2052517148
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Watts
Formed
1912
Legal Domicile
Al
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Borland Benefield Pc
Address
800 SHADES CREEK PARKWAY STE 875, BIRMINGHAM, AL 35209
Preparer
Jeffrey D Chandler CPA
Phone
2058027212
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

The board of directors assumes responsibility for selection of an independent accountant and oversight of the audit.

Financial Statement Notes

PART X, LINE 2:

The foundation is exempt from income taxation under section 501(c)(3) of the internal revenue code. As of september 30, 2025, the foundation had no uncertain tax positions that qualify for disclosure in the financial statements. The foundation files an annual form 990 with the internal revenue service and its tax return for the year ended 2022 and subsequent years remain subject to examination by tax authorities.

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IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0475202
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS OF SEPTEMBER 30, 2025, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION FILES AN ANNUAL FORM 990 WITH THE INTERNAL REVENUE SERVICE AND ITS TAX RETURN FOR THE YEAR ENDED 2022 AND SUBSEQUENT YEARS REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0190668
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt030030
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt03000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt05069
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GAYLE WATTS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0228767
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS MADE AVAILABLE AND REVIEWED AT A BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DIRECTORS, TRUSTEES AND KEY EMPLOYEES SHALL DISCLOSE ANNUALLY ANY INTEREST WHICH COULD GIVE RISE TO CONFLICTS OF INTEREST BY COMPLETING AND SUBMITTING TO THE CEO AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL CONDUCT AN ANNUAL PERFORMANCE EVALUATION OF THE CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL APPLICABLE DOCUMENTS ARE PLACED ON THE CHILDREN'S AID SOCIETY'S, AND AFFILIATED ORGANIZATION'S, WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHILDREN'S AID SOCIETY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0630288823
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADOPTIVE SERVICES AND SUPPORT OF CHILDREN BY STRENGTHENING FAMILIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02141 14TH AVENUE SOUTH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BIRMINGHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd035205
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0475202
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1228767
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHILDREN'S AID SOCIETY OF ALABAMA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CHILDREN'S AID SOCIETY OF ALABAMA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08296788
IRS990/TotalAssetsEOYAmt08733606
IRS990/TotalAssetsGrp/BOYAmt08296788
IRS990/TotalAssetsGrp/EOYAmt08733606
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt019303
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0475702
IRS990/TotalFunctionalExpensesGrp/TotalAmt0475702
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.73$0.00$8.73$0.51$0.48$0.03
2023Summary only. Only limited summary data is available for this year.$7.24$0.00$7.24$0.29$0.17$0.12
2022Summary only. Only limited summary data is available for this year.$6.58$0.00$6.58$0.31$0.21$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.92$0.00$7.92$0.25$0.08$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.40$0.00$6.40$0.57$0.07$0.51
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$0.00$4.80$0.14$0.07$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$0.00$3.63$0.36$0.08$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.00$3.48$0.25$0.06$0.19
2016Summary only. Only limited summary data is available for this year.$2.19$0.00$2.19$0.52$0.01$0.51
2015Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.07$0.01$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.04$0.01$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.04$0.01$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.59$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.01$1.58$0.00