Civic Intelligence

Childrens Center

EIN 75-3027143 • 501(c)3 • Oregon City, OR

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Profile

The mission of childrens center is to support and medically assess children who are suspected victims of abuse or neglect.

1713 Penn LaneOregon City, OR 97045

www.childrenscenter.cc

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

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

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

88th percentile

$185,176

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

17th percentile

-10.0%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

27th percentile

-6.4%

Faster revenue growth than 27% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$4,103,971

Down $453,667 (-10.0%) from 2023

Liabilities

Up

$176,468

Up $27,682 (+19%) from 2023

Net Assets

Down

$3,927,503

Down $481,349 (-11%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin17th percentile

Revenue

Down

$3,041,838

Down $207,082 (-6.4%) from 2023

Expenses

Up

$3,523,187

Up $399,606 (+13%) from 2023

Net Income

Down

-$481,349

Down $606,688 (-484%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,857,007Liabilities 2011: $918,100Net Assets 2011: $3,938,9072011Assets 2012: $4,651,598Liabilities 2012: $746,891Net Assets 2012: $3,904,7072012Assets 2013: $4,351,761Liabilities 2013: $711,361Net Assets 2013: $3,640,4002013Assets 2014: $4,177,583Liabilities 2014: $698,276Net Assets 2014: $3,479,3072014Assets 2015: $4,301,062Liabilities 2015: $697,054Net Assets 2015: $3,604,0082015Assets 2016: $4,441,533Liabilities 2016: $744,528Net Assets 2016: $3,697,0052016Assets 2017: $4,280,178Liabilities 2017: $654,684Net Assets 2017: $3,625,4942017Assets 2018: $4,413,942Liabilities 2018: $662,334Net Assets 2018: $3,751,6082018Assets 2019: $4,275,329Liabilities 2019: $642,254Net Assets 2019: $3,633,0752019Assets 2020: $4,640,823Liabilities 2020: $944,330Net Assets 2020: $3,696,4932020Assets 2021: $4,958,610Liabilities 2021: $606,024Net Assets 2021: $4,352,5862021Assets 2022: $4,916,670Liabilities 2022: $633,157Net Assets 2022: $4,283,5132022Assets 2023: $4,557,638Liabilities 2023: $148,786Net Assets 2023: $4,408,8522023Assets 2024: $4,103,971Liabilities 2024: $176,468Net Assets 2024: $3,927,5032024

Highlighted filing

2024

Assets$4,103,971
Liabilities$176,468
Net Assets$3,927,503
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,496,5862011Expenses 2012: $1,760,2672012Expenses 2013: $1,555,8942013Revenue 2014: $1,486,624Expenses 2014: $1,647,717Net Income 2014: -$161,0932014Revenue 2015: $1,833,598Expenses 2015: $1,708,897Net Income 2015: $124,7012015Revenue 2016: $1,982,897Expenses 2016: $1,889,900Net Income 2016: $92,9972016Revenue 2017: $2,020,515Expenses 2017: $2,092,026Net Income 2017: -$71,5112017Revenue 2018: $2,456,469Expenses 2018: $2,330,355Net Income 2018: $126,1142018Revenue 2019: $2,422,500Expenses 2019: $2,541,033Net Income 2019: -$118,5332019Revenue 2020: $2,111,488Expenses 2020: $2,048,070Net Income 2020: $63,4182020Revenue 2021: $2,890,888Expenses 2021: $2,234,795Net Income 2021: $656,0932021Revenue 2022: $2,476,326Expenses 2022: $2,545,399Net Income 2022: -$69,0732022Revenue 2023: $3,248,920Expenses 2023: $3,123,581Net Income 2023: $125,3392023Revenue 2024: $3,041,838Expenses 2024: $3,523,187Net Income 2024: -$481,3492024

Highlighted filing

2024

Revenue$3,041,838
Expenses$3,523,187
Net Income-$481,349
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,103,971
Liabilities
$176,468
Net assets
$3,927,503
Revenue
$3,041,838
Expenses
$3,523,187
Net income
-$481,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.10$0.18$3.93$3.04$3.52$0.48
2023Detailed filing. Detailed filing data is available for this year.$4.56$0.15$4.41$3.25$3.12$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.92$0.63$4.28$2.48$2.55$0.07
2021Detailed filing. Detailed filing data is available for this year.$4.96$0.61$4.35$2.89$2.23$0.66
2020Detailed filing. Detailed filing data is available for this year.$4.64$0.94$3.70$2.11$2.05$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.28$0.64$3.63$2.42$2.54$0.12
2018Detailed filing. Detailed filing data is available for this year.$4.41$0.66$3.75$2.46$2.33$0.13
2017Detailed filing. Detailed filing data is available for this year.$4.28$0.65$3.63$2.02$2.09$0.07
2016Detailed filing. Detailed filing data is available for this year.$4.44$0.74$3.70$1.98$1.89$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.30$0.70$3.60$1.83$1.71$0.12
2014Summary only. Only limited summary data is available for this year.$4.18$0.70$3.48$1.49$1.65$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.71$3.64$1.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$0.75$3.90$1.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$0.92$3.94$1.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$3,159,162
Mission and Program Overview

Mission

The mission of childrens center is to support and medically assess children who are suspected victims of abuse or neglect.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,582,207$2,486,096▼ $96,111
Cash and Non-Interest-Bearing Accounts$1,190,757$619,427▼ $571,330
Savings and Temporary Cash Investments$201,663$451,865▲ $250,202
Pledges and Grants Receivable$304,229$295,786▼ $8,443
Accounts Receivable$177,384$182,879▲ $5,495
Prepaid Expenses and Deferred Charges$101,398$67,918▼ $33,480
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,557,638$4,103,971▼ $453,667
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$148,786$155,968▲ $7,182
Deferred Revenue-$20,500-
Total Liabilities$148,786$176,468▲ $27,682
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,252,210$3,860,481▼ $391,729
Net Assets With Donor Restrictions$156,642$67,022▼ $89,620
Total Net Assets Fund Balance$4,408,852$3,927,503▼ $481,349
Total Liabilities and Net Assets / Fund Balance$4,557,638$4,103,971▼ $453,667

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,956,301$1,029,560$2,985,861
Land$380,000-$380,000
Equipment$118,477$150,464$268,941
Leasehold Improvements$31,318$212,199$243,517
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathy LangMedical Clinic DirectorFT$179,744$5,432$185,176
Candy WamplerMedical ExaminerFT$135,430$11,580$147,010
Sarah SmithMedical ExaminerFT$131,095$11,795$142,890
Karen RushPast Exec DirectorFT$130,643$11,732$142,375
Gabe PetersonMedical ExaminerFT$106,966$3,259$110,225
Laura SisulakExecutive DirectorFT$52,980$4,644$57,624

Board Members and Trustees

NameTitle
Alexa LachmanChair
Kristin EatonPast Chair
Michael CopenhaverVice Chair
Amy NehlBoard Member
Brian NavaBoard Member
Elisabeth ZellerBoard Member
Ishan RayBoard Member
Jay JonesBoard Member
John WentworthBoard Member
Julie GoodrichBoard Member
Ken EnsrothBoard Member
Meisha PlotzkeBoard Member
Michael PittmanBoard Member
Orlando PerezBoard Member
Renee WinjumBoard Member
Tiffany GillespieBoard Member
Tim CookBoard Memeber
Patti FellasSecretary/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$1,934,031
Program Service Revenue
$919,906
Investment Income
$13,698
Other Revenue
$174,203
All Other Contributions
$402,112
Change in Net Assets
$-481,349

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,041,838
Revenue Not Reported on Form 990
$25,592
Total Revenue per Audited Statements
$3,067,430
Total Revenue per Form 990
$3,041,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,741,993
Other Expenses$781,194
Total Fundraising Expense$280,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,699,905$323,874$114,601$2,138,380
Fees for Services Other$285,733$18,563$36,891$341,187
Other Employee Benefits$157,495$36,054$13,735$207,284
Payroll Taxes$155,755$35,656$13,583$204,994
Current Officers, Directors, Trustees, and Key Employees$36,858$73,716$36,858$147,432
Depreciation Depletion$95,266$13,580$9,059$117,905
Occupancy$71,297$9,522$6,352$87,171
Insurance$49,944$4,362$2,910$57,216
Pension Plan Contributions$33,358$7,636$2,909$43,903
Office Expenses$6,162$617$26,665$33,444
Travel$21,363$1,974$347$23,684
Other Expenses$7,452$1,664$590$9,706
Total Functional Expenses$2,697,905$544,938$280,344$3,523,187

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,548,779
Expenses per Audited Statements$3,523,187
Total Expenses per Form 990$3,523,187
Expenses Not Reported on Form 990$25,592
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$266,084
Fundraising Direct Expenses$117,324
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Healing Garden Gala$266,084$266,084$65,691$200,393
Total Events$266,084$266,084$117,324$148,760
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Section B, Line 11B

“A draft of the form 990 is reviewed by management of the organization and made available for review to the board of directors for approval prior to submission.”

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

“The conflict of interest policy is reviewed by the board annually and incorporated into the board manual. Board members sign a conflict of interest policy acknowledgment and disclosure form each year.”

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

“All salaries were reviewed based on comparability data.”

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

“APPROVAL BY BOARD.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Childrens Center
EIN
75-3027143
Phone
5036557725
Address
1713 Penn Lane, Oregon City, OR 97045

Signing Officer

Name
Winnie Chu Nhan
Title
Executive Director
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Winnie Chu Nhan
Formed
2002
Legal Domicile
Or
Voting Board Members
18
Independent Board Members
18
Employees
35
Volunteers
14

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Katie L Sheffield CPA
Phone
5032223338
Raw XML AppendixShowing 400 of 671 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/Desc0FORENSIC EVALUATIONSTO DETERMINE AND DOCUMENT THE HEALTH AND SAFETY OF A CHILD SUSPECTED TO HAVE BEEN ABUSED OR NEGLECTED, THE CENTER PROVIDES COMPREHENSIVE MEDICAL ASSESSMENTS. HEAD-TO- TOE PHYSICAL EXAMINATIONS ARE CONDUCTED BY EXAMINERS SPECIFICALLY TRAINED IN DIAGNOSING CHILD ABUSE AND NEGLECT. THE CENTER ALSO PROVIDES SPECIALIZED SCREENING FOR CHILDREN ENDANGERED BY EXPOSURE TO DRUG USE, DISTRIBUTION, OR MANUFACTURING. EXAMINERS USE THEIR FINDINGS TO MAKE RECOMMENDATIONS TO LAW ENFORCEMENT, CHILD PROTECTIVE WORKERS, AND FAMILY MEMBERS, ALL WITH THE GOAL OF ENSURING THE WELL-BEING OF THE CHILD.INTERVIEWS WITH A CHILD SUSPECTED TO HAVE BEEN ABUSED OR NEGLECTED ARE CONDUCTED BY INTERVIEWERS SPECIALLY TRAINED TO TALK TO CHILDREN OF ALL AGES AND DEVELOPMENTAL LEVELS. THE INTERVIEWS ARE DESIGNED TO ALLOW CHILDREN TO DESCRIBE THEIR EXPERIENCE IN THEIR OWN WORDS IN A NEUTRAL, CHILD-FOCUSED, AND TRAUMA-INFORMED SETTING. INTERVIEWERS WORK WITH EXAMINERS AS PART OF THE ASSESSMENT TEAM, ENSURING THAT A COMPLETE PICTURE OF THE CHILD'S ABUSE IS PROPERLY DOCUMENTED. INTERVIEWS ARE OBSERVED AND RECORDED. LAW ENFORCEMENT AND SOCIAL SERVICE WORKERS HAVE ACCESS TO INTERVIEW CONTENT, WHICH PLAYS AN IMPORTANT ROLE IN DETERMINING AN APPROPRIATE COURSE OF ACTION TO PROTECT AND TREAT THE CHILD. INFORMATION GLEANED FROM THE FORENSIC INTERVIEW CAN ALSO PLAY AN IMPORTANT ROLE IN BRINGING PERPETRATORS TO JUSTICE.THE CENTER'S FAMILY SUPPORT TEAM PROVIDES TRAUMA-INFORMED CARE FOR CHILDREN, FAMILIES, AND CAREGIVERS STRUGGLING WITH ISSUES OF ABUSE, NEGLECT OR WITNESS TO VIOLENCE. FAMILY SUPPORT IS VITAL TO THE SECURITY, SAFETY, AND RECOVERY OF BOTH THE CHILD AND THEIR FAMILY MEMBERS. ASSISTANCE INCLUDES CONSULTATIONS, MENTAL HEALTH REFERRALS, AND CONNECTIONS TO OTHER SUPPORTIVE SERVICES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0MEDICAL CLINIC DIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2MEDICAL EXAMINER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4MEDICAL EXAMINER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
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