Civic Intelligence

Children'S Emergency Relief International

EIN 74-2933669 • 501(c)3 • San Antonio, TX

Profile

Ceri uses a multitude of case-unique and culturally sensitive interventions to address the needs of vulnerable children and youth around the world. Ceri provides foster care and medical and community-based services in africa and eastern europe. Missions include operation and support of foster care programs and orphanages, transitional living, anti-trafficking, trauma and loss recovery, and microenterprise development. Most services are multilayered.

PO Box 460047San Antonio, TX 78246

www.cerikids.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.85x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.57x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

33rd percentile

-2.4%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

100th percentile

$1,826,428

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 67.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

98th percentile

241%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

52%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,005,840

Up $148,713 (+17%) from 2022

Liabilities

Up

$250,424

Up $167,829 (+203%) from 2022

Net Assets

Down

$755,416

Down $19,116 (-2.5%) from 2022

Revenue

Down

$1,714,951

Down $578,448 (-25%) from 2022

Expenses

Down

$1,752,916

Down $358,942 (-17%) from 2022

Net Income

Down

-$37,965

Down $219,506 (-121%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $468,436Liabilities 2011: $270,562Net Assets 2011: $197,8742011Assets 2012: $603,331Liabilities 2012: $316,902Net Assets 2012: $286,4292012Assets 2013: $580,457Liabilities 2013: $245,583Net Assets 2013: $334,8742013Assets 2014: $497,689Liabilities 2014: $228,915Net Assets 2014: $268,7742014Assets 2015: $494,562Liabilities 2015: $343,311Net Assets 2015: $151,2512015Assets 2016: $548,399Liabilities 2016: $337,301Net Assets 2016: $211,0982016Assets 2017: $249,757Liabilities 2017: $68,786Net Assets 2017: $180,9712017Assets 2018: $223,915Liabilities 2018: $17,466Net Assets 2018: $206,4492018Assets 2019: $314,435Liabilities 2019: $35,278Net Assets 2019: $279,1572019Assets 2020: $389,974Liabilities 2020: $101,176Net Assets 2020: $288,7982020Assets 2021: $718,390Liabilities 2021: $116,335Net Assets 2021: $602,0552021Assets 2022: $857,127Liabilities 2022: $82,595Net Assets 2022: $774,5322022Assets 2023: $1,005,840Liabilities 2023: $250,424Net Assets 2023: $755,4162023

Highlighted filing

2023

Assets$1,005,840
Liabilities$250,424
Net Assets$755,416

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,402,8922011Expenses 2012: $1,001,1092012Expenses 2013: $1,107,7762013Revenue 2014: $963,645Expenses 2014: $1,029,832Net Income 2014: -$66,1872014Revenue 2015: $934,524Expenses 2015: $1,050,676Net Income 2015: -$116,1522015Revenue 2016: $846,239Expenses 2016: $787,910Net Income 2016: $58,3292016Revenue 2017: $837,525Expenses 2017: $873,075Net Income 2017: -$35,5502017Revenue 2018: $946,277Expenses 2018: $922,856Net Income 2018: $23,4212018Revenue 2019: $966,462Expenses 2019: $894,651Net Income 2019: $71,8112019Revenue 2020: $890,896Expenses 2020: $882,065Net Income 2020: $8,8312020Revenue 2021: $1,302,833Expenses 2021: $988,559Net Income 2021: $314,2742021Revenue 2022: $2,293,399Expenses 2022: $2,111,858Net Income 2022: $181,5412022Revenue 2023: $1,714,951Expenses 2023: $1,752,916Net Income 2023: -$37,9652023

Highlighted filing

2023

Revenue$1,714,951
Expenses$1,752,916
Net Income-$37,965

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.01$0.25$0.76$1.71$1.75$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.08$0.77$2.29$2.11$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.12$0.60$1.30$0.99$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.10$0.29$0.89$0.88$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.04$0.28$0.97$0.89$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.02$0.21$0.95$0.92$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.07$0.18$0.84$0.87$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.34$0.21$0.85$0.79$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.34$0.15$0.93$1.05$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.23$0.27$0.96$1.03$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.25$0.33$1.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.32$0.29$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.27$0.20$1.40
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jul 17, 2023
Return Version
2021v4.2
Gross Receipts
$2,293,399
Mission and Program Overview

Mission

We work with children, families, communities and governments to provide a family environment as the first and best option for children to grow in.

Ceri is dedicated to long-term care of orphans, vulnerable children, youth and their families in crisis over the world so they may grow and live healthy & productive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$477,790$675,991▲ $198,201
Savings and Temporary Cash Investments$38,115$94,479▲ $56,364
Land, Buildings, and Equipment, Net$73,431$51,288▼ $22,143
Accounts Receivable$23,365$27,886▲ $4,521
Prepaid Expenses and Deferred Charges$7,450$6,510▼ $940
Pledges and Grants Receivable$941$973▲ $32
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$718,390$857,127▲ $138,737
Other Assets Total$97,298$0▼ $97,298
Liabilities
Accounts Payable and Accrued Expenses$29,943$49,625▲ $19,682
Deferred Revenue$86,392$25,794▼ $60,598
Other Liabilities$0$7,176▲ $7,176
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$116,335$82,595▼ $33,740
Net Assets / Fund Balance
Net Assets With Donor Restrictions$421,123$578,381▲ $157,258
Net Assets Without Donor Restrictions$180,932$196,151▲ $15,219
Total Net Assets Fund Balance$602,055$774,532▲ $172,477
Total Liabilities and Net Assets / Fund Balance$718,390$857,127▲ $138,737

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,288$92,400$143,688
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Constanta BelciugExecutive DirectorFT$104,294$16,573$120,867
George CowdenVice Chairman/secretary--$95,764$95,764

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,065,872
Program Service Revenue
$227,520
Investment Income
$7
Other Revenue
$0
All Other Contributions
$951,587
Change in Net Assets
$181,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,293,399
Revenue Not Reported on Form 990
$-166,322
Total Revenue per Audited Statements
$2,127,077
Total Revenue per Form 990
$2,293,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$848,901
Salaries, Compensation, and Employee Benefits$640,763
Grants and Similar Amounts Paid$622,194
Total Fundraising Expense$255,423
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$622,194--$622,194
Other Salaries and Wages$194,480$101,795$133,117$429,392
Travel$198,710$6,674$2,070$207,454
Fees for Services Other$119,236$6,174-$125,410
Current Officers, Directors, Trustees, and Key Employees-$120,867-$120,867
Other Employee Benefits$26,605$20,699$26,553$73,857
Occupancy$41,324$3,654$7,166$52,144
Other Expenses$50,650$8,272$9,117$50,650
All Other Expenses$13,601$13,370$606$27,577
Depreciation Depletion$22,143--$22,143
Insurance$7,156$9,038$217$16,411
Pension Plan Contributions$4,403$474$4,394$9,271
Conferences and Meetings-$8,377-$8,377
Fees for Services Accounting$7,873--$7,873
Payroll Taxes$2,294$2,793$2,289$7,376
Fees for Services Legal$6,554--$6,554
Total Functional Expenses$1,550,240$306,195$255,423$2,111,858

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,111,858
Total Expenses per Audited Statements$2,111,858
Total Expenses per Form 990$2,111,858
International Activity

International Summary

Offices
6
Employees
42
Spending
$1,500,835

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
Russia and the Newly Independent StatesProgram ServicesMoldova Foster and Ref216$872,084
South AsiaProgram ServicesSri Lanka Foster Care115$386,279
Central America and the CaribbeanProgram ServicesGuatemala Capacity Bld11$109,398
South AsiaProgram ServicesIndia Child Protection14$66,684
Sub-saharan AfricaProgram ServicesAfrica Healthcare and16$66,390
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances From Related Parties$7,176
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
No
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 A, Line 2

Business relationships: per the irs instructions, certain business relationships between the organization's current officers, directors, trustees, or key employees, as reported in part vii, section a, must be disclosed. Because of the interrelated nature of the filing organization with its related entities (as disclosed on schedule r), all of the officers and directors with overlapping responsibilities have business relationships with each other.

Form 990, Part VI, Section A, Line 7A

POWER TO APPOINT MEMBERS OF THE GOVERNING BODY: The Board of Trustees of FirstDay Foundation, as the parent company of the organization, has the power to elect members of the organization's governing body.

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

Process to review form 990: the treasurer reviews by comparing prior return with current return. In addition, all financial data on the 990 is reconciled to the financial statements. After review is made by the treasurer, the treasurer will then review the return with the president before considering finalizing the return. The form 990 is provided to the board members via its internal intranet prior to filing.

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

MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY: All members of the governing board and officers are covered with the conflict of interest and compliance policy and requirements. All members of the governing board and officers must complete a conflict-of-interest disclosure on an annual basis. If a conflict of interest should arise, the person associated with the conflict is excluded from discussion, debate and decision making on the matter. This shall include the person with the conflict being excluded from a meeting where any matter associated with the conflict is discussed.

Form 990, Part VI, Section B, Line 15A

REVIEW OF TOP MANAGEMENT COMPENSATION: The Executive Director's compensation is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions with similar nonprofit organizations. The market analysis is examined by the chief operating officer of the parent organization and any compensation modification is recommended and discussed with the chairman of the board of directors. With the concurrence of the board chairman, the compensation is included in the annual operating budget which is contemplated and acted on by the entire board of directors. Approved compensation adjustments are recorded in the personnel record of the executive director along with the rationale for any compensation modification.

Form 990, Part VI, Section B, Line 15B

REVIEW OF OTHER OFFICER OR KEY EMPLOYEE COMPENSATION: Other officer compensation is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions with similar nonprofit organizations. The market analysis is examined by the chief operating officer of the parent organization and any compensation modification is recommended and discussed with the chairman of the board of directors. With the concurrence of the board chairman, the compensation is included in the annual operating budget which is contemplated and acted on by the entire board of directors. Approved compensation adjustments are recorded in the personnel record of the executive director along with the rationale for any compensation modification.

Form 990, Part VI, Section C, Line 19

Availability of documents: the 990, financial statements, governing documents, and conflict of interest policy will be provided upon request to the public by contacting the firstday foundation corporate office.

Form 990, Part VII

George Cowden Compensation: GEORGE COWDEN, VICE-CHAIR/SECRETARY, RECEIVES COMPENSATION FOR LEGAL SERVICES PROVIDED TO THE ORGANIZATION. NO PART OF HIS COMPENSATION WAS PROVIDED FOR HIS SERVICES AS A BOARD MEMBER.

Filing and Contact Details

Filer

Filer Name
CHILDREN'S EMERGENCY RELIEF INTERNATIONAL
EIN
74-2933669
In Care Of
% CLAUDIA OLIVEIRA
Phone
2108325000
Address
PO BOX 460047, SAN ANTONIO, TX 78246

Signing Officer

Name
Claudia Oliveira
Title
Treasurer
Phone
2108325000
Signed
2023-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constanta Belciug
Formed
2001
Legal Domicile
TX
Voting Board Members
12
Independent Board Members
9
Employees
5
Volunteers
22

Preparer

Firm
Forvis Llp
Address
8200 W Interstate 10 Suite 900, SAN ANTONIO, TX 78230-3806
Preparer
Jeanette Verrelli
Phone
2103419400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

ORGANIZATION'S MISSION: We work with children, families, communities and governments to provide a family environment as the first and best option for children to grow in.

Form 990, Part III, Line 4A

Program service 1 description: the moldova program also offers short term shelter services for homeless youth as well as medical referrals and health services. Currently, the program serves 115 children and youth. Since its inception, the program has graduated 388 children and youth, and 80% of them graduated with professional or higher education degrees. Most beneficiaries of the foster care and transitional programs in moldova scored medium to high in the three most critical areas of their lives: income, permanent housing and a healthy social network, having their basic needs met at program discharge.

Form 990, Part III, Line 4B

Program service 2 description: since its inception, the sri lanka foster care program has served 215 children and youth and 75% obtained professional or higher education degrees and had their basic needs met at program discharge. The transitional care program offers life skills trainings, academic support and counseling to teens and youth aging out of foster care and/or institutional care. The food security program is a women-centered nutrition education program that serves remote, rural, impoverished areas of the country. The program raises the awareness of mothers on the importance of nutrition and hygiene for health child development, trains on intentional cooking skills, conducts child development activities and provides a supply of dry local foods to program participants. Over the last 5 years, the program served 430 children. The majority of the children gained weight and were back on track for healthy weight gain at program conclusion.

Form 990, Part III, Line 4C

Program service 3 description: ceri supported an educational program among refugees in india, with preschool, grade-level tutoring, adult literacy and college prep classes, serving 66 students. Ceri has promoted child protection system reform in india, supporting local ngos and governmental agencies in their process of deinstitutionalization, family reunification, gatekeeping and family strengthening by training 350 professionals throughout the country, of those 87 were judicial magistrates. Furthermore, ceri launched a program entitled 'fit family approach' through partner, udayan care, to pilot a family strengthening program in india and build it to scale. The program began with an assessment of 467 families in new delhi with acute risk of separation.

Financial Statement Notes

Schedule D, Part X, Line 2

Asc 740 footnote: management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

Schedule D, Part XI, Line 2D

Reconciliation of Revenue Per audited financial statements: CHANGE IN TEMPORARILY RESTRICTED NET ASSETS ($157,258)

Raw XML AppendixShowing 400 of 966 raw XML fields

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/ProgSrvcAccomActy2Grp/Desc0SRI LANKA: CERI PARTNERED WITH LOCAL AUTHORITIES AND THE LOCAL UNICEF CHAPTER TO OFFER A VARIETY OF COMMUNITY DEVELOPMENT SERVICE FOCUSED ON PROTECTING AND ADVANCING THE RIGHTS OF CHILDREN, INCLUDING THE CREATION OF CHILD-FRIENDLY SPACES IN THE COMMUNITY, CHILDREN'S GYM, PLAYGROUNDS AND PARKS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CERI SUPPORTED AN EDUCATIONAL PROGRAM AMONG REFUGEES IN INDIA, WITH PRESCHOOL, GRADE-LEVEL TUTORING, ADULT LITERACY AND COLLEGE PREP CLASSES, SERVING 66 STUDENTS. CERI HAS PROMOTED CHILD PROTECTION SYSTEM REFORM IN INDIA, SUPPORTING LOCAL NGOS AND GOVERNMENTAL AGENCIES IN THEIR PROCESS OF DEINSTITUTIONALIZATION, FAMILY REUNIFICATION, GATEKEEPING AND FAMILY STRENGTHENING BY TRAINING 350 PROFESSIONALS THROUGHOUT THE COUNTRY, OF THOSE 87 WERE JUDICIAL MAGISTRATES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc5India
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