Childhelp Inc.

990 • Fiscal year 2015 • EIN 95-2884608

Jul 01, 2014 to Jun 30, 2015 • Filed on May 16, 2016

Organization Profile WWW.CHILDHELP.ORG

4350 E Camelback Road No F250Phoenix, AZ 85018

(480) 922-8212

Siviq Scores

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

1.09x

Higher debt load relative to assets than 95% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

0.48x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

7.6%

Higher net margin than 61% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

$253,534

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

17%

Faster asset growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

9.8%

Faster revenue growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets95th percentile

Assets

$16,547,127

Up $2,367,000 (+17%) from 2014

Net Assets

-$1,526,773

Up $3,521,868 (+70%) from 2014

Liabilities

Down

$18,073,900

Down $1,154,868 (-6.0%) from 2014

Revenue And Expenses

Liabilities / Revenue60th percentile Net Margin61st percentile

Revenue

$37,491,084

Up $3,349,831 (+9.8%) from 2014

Expenses

$34,640,956

Up $393,991 (+1.2%) from 2014

Net Income

$2,850,128

Up $2,955,840 (+2796%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

Highlighted filing

2015

Assets$16,547,127

Liabilities$18,073,900

Net Assets-$1,526,773

Open 2015 Filing

Operations Trend

Revenue Growth66th percentile

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

Highlighted filing

2015

Revenue$37,491,084

Expenses$34,640,956

Net Income$2,850,128

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2014 to Jun 30, 2015
Signed: May 16, 2016
Return Version: 2014v6.0
Gross Receipts: $39,661,312

Mission and Program Overview

Mission

Childhelp exists to meet the physical, emotional, educational and spiritual needs of abused, neglected and at-risk children. We focus our efforts on advocacy, prevention, treatment and community outreach.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Loans From Officers Directors	$7,380,785	$7,343,170	▼ $37,615
Land, Buildings, and Equipment, Net	$4,959,179	$4,922,227	▼ $36,952
Accounts Receivable	$3,548,380	$3,583,747	▲ $35,367
Pledges and Grants Receivable	$1,173,816	$3,388,451	▲ $2,214,635
Cash and Non-Interest-Bearing Accounts	$1,130,172	$1,574,838	▲ $444,666
Prepaid Expenses and Deferred Charges	$526,544	$530,343	▲ $3,799
Intangible Assets	$142,614	$118,992	▼ $23,622
Inventories for Sale or Use	$22,995	$18,914	▼ $4,081
Savings and Temporary Cash Investments	$0	$0	→ $0
Total Assets	$14,180,127	$16,547,127	▲ $2,367,000
Other Assets Total	$2,676,427	$2,409,615	▼ $266,812
Liabilities
Mortgage Notes Payable Secured by Investment Property	$7,099,806	$5,915,049	▼ $1,184,757
Accounts Payable and Accrued Expenses	$4,122,345	$4,627,387	▲ $505,042
Other Liabilities	$624,510	$0	▼ $624,510
Deferred Revenue	$1,322	$188,294	▲ $186,972
Total Liabilities	$19,228,768	$18,073,900	▼ $1,154,868
Net Assets / Fund Balance
Temporarily Rstr Net Assets	$1,985,233	$2,163,808	▲ $178,575
Permanently Rstr Net Assets	$1,038,751	$1,038,750	▼ $1
Unrestricted Net Assets	$-8,072,625	$-4,729,331	▲ $3,343,294
Total Net Assets Fund Balance	$-5,048,641	$-1,526,773	▲ $3,521,868
Total Liabilities and Net Assets / Fund Balance	$14,180,127	$16,547,127	▲ $2,367,000

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$2,709,066	$11,025,005	$13,734,071
Equipment	$135,642	$2,866,125	$3,001,767
Other Land Buildings	$575,330	$1,541,086	$2,116,416
Land	$1,937,405	-	$1,937,405
Leasehold Improvements	$-435,216	$670,869	$235,653
Other Assets Org	$611,411	-	-

Endowment Activity

Period	Beginning	Contrib.	Gain/Loss	Other Uses	End
2014	$1,038,751	-	▲ $21,664	$21,664	$1,038,751
2013	$1,005,094	-	▲ $33,657	-	$1,038,751
2012	$1,005,094	-	▲ $33,657	-	$1,038,751
2011	$1,007,020	-	▼ $1,926	-	$1,005,094
2010	$184,778	$50	▲ $348	-	$185,176

Compensation and Service Providers

Top Officer Pay52nd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Yvonne Fedderson	President	FT	$249,462	$4,072	$253,534
SARA O'MEARA	Chairman/CEO	FT	$239,128	$4,103	$243,231
Deborah Mack	Psychiatrist	FT	$209,765	$12,358	$222,123
Jon Taylor	CFO	FT	$182,492	$1,662	$184,154
Michael Medoro	CDO	FT	$160,088	$10,025	$170,113
Latrice Hickman	Chief Program Operation and Quality Improvement	FT	$154,987	$5,385	$160,372
Latrice Hickman	Chief Program Operation and Quality	-	$154,987	$5,385	$160,372
Michelle Robinson	VP of Founders Relations & National Initiatives	FT	$119,808	$2,837	$122,645

Board Members and Trustees

Name	Title
Jim Hebets	Executive Vice President
Bill Eckholm	Vice President
Carol Hebets	Vice President
Connie Olsen	Vice President
Drew Hammer	Vice President
Jill Babb	Vice President
Patricia Edwards	Vice President
Ralph Ochoa	Vice President
Scott Schirmer	Vice President
Sharon Lechter	Vice President
Steven J Twist	Vice President
Val Halamandaris	Vice President
Gloria Sutherland	Chaplain
Don Zimmer	Honorary Member
Vita Cortese	Secretary/treasurer

Highest Paid Contractors

Contractor	Services	Location	Compensation
Zion & Zion	Marketing	432 S FARMER AVE, Tempe, AZ 85281	$303,786
Celbrity Fight Night	Marketing	2111 E HIGHLAND AVE SUITE 135, Phoenix, AZ 85016	$120,000
Cliftonlarsonallen	Audit & Tax	20 E THOMAS RD SUITE 2300, Phoenix, AZ 85012	$106,423

Revenue and Support

Revenue Composition

Contributions and Grants: $9,127,948
Program Service Revenue: $27,294,489
Investment Income: $-286,428
Other Revenue: $1,355,075
All Other Contributions: $8,138,181
Change in Net Assets: $2,850,128

Noncash Contribution Practices

Property subject to holding requirements: No
Reviewed unusual noncash gifts: No
Third parties used for noncash contributions: No

Noncash Contributions

Contribution Type	Contribution Count	Reported Amount	Valuation Method
Other Non Cash Contri Table	555	$441,769	Fair Market Value (FMV)
Other Non Cash Contri Table	24	$108,815	-
Total Noncash Contributions	579	$550,584	-

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$25,498,935
Other Expenses	$9,142,021
Total Fundraising Expense	$368,550
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$19,044,291	$713,814	$187,617	$19,945,722
Other Employee Benefits	$2,699,575	$3,061	$21,148	$2,723,784
Payroll Taxes	$1,605,822	$4,061	$13,440	$1,623,323
Interest	$1,398,063	$79,617	$66,015	$1,543,695
Current Officers, Directors, Trustees, and Key Employees	$964,824	$188,386	$52,896	$1,206,106
Travel	$282,240	$28,676	$271,090	$582,006
Insurance	$435,477	$106,962	$24,228	$566,667
Depreciation Depletion	$488,047	$13,972	$49,244	$551,263
Conferences and Meetings	$80,526	$3,100	$434,677	$518,303
Occupancy	$270,409	$23,496	$218,833	$512,738
Other Expenses	$444,509	$15,930	$34,847	$460,439
Advertising	$83,763	$7,104	$320,712	$411,579
Fees for Services Other	$224,410	$14,598	$136,504	$375,512
Office Expenses	$161,765	$71,376	$25,262	$258,403
Fees for Services Accounting	$108,044	$7,028	$65,722	$180,794
Fees for Services Legal	$57,320	$3,729	$34,867	$95,916
All Other Expenses	$1,332,108	$284,022	$-1,689,761	$-73,631
Total Functional Expenses	$32,675,762	$1,596,644	$368,550	$34,640,956

Fundraising, Events, and Gaming

Fundraising activities: Yes
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Fundraising Gross Income	$3,190,049
Fundraising Direct Expenses	$1,881,544
Professional Fundraising Fees	$0

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Dtd 2015	$1,642,289	$1,301,658	$471,994	$829,664
Rat Pack Redux	$801,367	$566,745	$65,022	$501,723
Total Events	$4,053,534	$3,190,049	$1,881,544	$1,308,505

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: Yes
Subject to proxy tax: No

Insider Transactions and Loans

Loans and Receivables

Line Item	Beginning	End	Change
Loans from Officers, Directors, Trustees, and Key Employees	$7,380,785	$7,343,170	▼ $37,615

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Childhelp Foundation	Phoenix, AZ	Support the Activities of Childhelp, Inc.	501(c)(3)	Line 11a	No
Childhelp Great Tomorrow	Phoenix, AZ	Support the Activities of Childhelp, Inc.	501(c)(3)	Line 11a	No
The Childhelp Inc Lifeline Empowerment Trust	Phoenix, AZ	Support the Activities of Childhelp, Inc.	501(c)(3)	Line 11a	No

Disregarded Entities

Entity	Location	Activity	Income	Assets	Controller
Childhelp Arizona LLC	Phoenix, AZ	Support the Activities of Childhelp, Inc	$0	$0	Childhelp Inc

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 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 A, Line 2

“Jim and carol hebets are married and are on the national board. Carol hebets' father (zehringer) has loans outstanding to childhelp.”

Form 990, Part VI, Section B, Line 11

“All members of the board of directors and senior management receive a complete copy of the form 990 prior to filing.”

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

“Once annually all board members and officers are required to sign a board conflict of interest policy disclosing interests that could give rise to conflicts.”

Form 990, Part VI, Section B, Line 15

“Human resources researches industry data and utilizes independent salary survey data to make recommendation to the board of any changes in compensation.”

Form 990, Part VI, Section C, Line 19

“The irs form 990 and audited financial statements are posted on our web site. All documents are also available upon request.”

Filing and Contact Details

Filer

Filer Name: Childhelp Inc
EIN: 95-2884608
Phone: 4809228212
Address: 4350 E CAMELBACK ROAD NO F250, PHOENIX, AZ 85018

Signing Officer

Name: Julie Kestner
Title: CEO
Phone: 4809228212
Signed: 2016-05-16
Discuss with paid preparer: Yes

Organization Details

Principal Officer: SARA O' MEARA
Formed: 1960
Legal Domicile: CA
Voting Board Members: 14
Independent Board Members: 12
Employees: 875
Volunteers: 1,000

Preparer

Firm: Cliftonlarsonallen Llp
Address: 20 E THOMAS RD STE 2300, PHOENIX, AZ 85012
Preparer: Stephen E Livingston CPA
Phone: 6022662248

Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Medical: program service expenses 303,790. Management and general expenses 0. Fundraising expenses 0. Total expenses 303,790. Telephone: program service expenses 200,334. Management and general expenses 76,026. Fundraising expenses 11,627. Total expenses 287,987. Gifts: program service expenses 275,599. Management and general expenses 0. Fundraising expenses 1,260. Total expenses 276,859. Other expenses: program service expenses 84,986. Management and general expenses 33,515. Fundraising expenses 149,355. Total expenses 267,856. Children's clothing and realted needs: program service expenses 212,075. Management and general expenses 0. Fundraising expenses 0. Total expenses 212,075. Recreation & special ed: program service expenses 185,449. Management and general expenses 0. Fundraising expenses 0. Total expenses 185,449. Bad debt expense: program service expenses 0. Management and general expenses 172,594. Fundraising expenses 0. Total expenses 172,594. Licensing, dues & subscriptions: program service expenses 63,143. Management and general expenses 1,887. Fundraising expenses 10,178. Total expenses 75,208. Special events: program service expenses 0. Management and general expenses 0. Fundraising expenses 19,363. Total expenses 19,363. Scholarships: program service expenses 6,732. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,732. Fundraising activities expense: program service expenses 0. Management and general expenses 0. Fundraising expenses -1,881,544. Total expenses -1,881,544.”

FORM 990, PART XI, LINE 9:

“Dissolution of partnership 624,510.”