Proceed with Increased Caution
Impact & Measurement
Accountability & Finance
Culture & Community
Leadership & Adaptability
Childrens Joy Foundation USA
Northridge CA | IRS ruling year: 2008 | EIN: 41-2266559 
An EIN is a unique nine-digit number that identifies a business for tax purposes.
An EIN is a unique nine-digit number that identifies a business for tax purposes.Organization Mission
TO PROVIDE BASIC NEEDS AND MORAL UPLIFTMENT TO INDIGENT CHILDREN.Rating Information
Poor
This charity's score is 52%, earning it a One-Star rating.
This overall score is calculated entirely from a single beacon score, weighted as follows: 100% Accountability & Finance. Learn more about our criteria and methodology.
Historical Ratings 
Proceed with Increased Caution - Confirmed FraudOn April 1, 2022, The Department of Justice reported on improper conduct confirmed through a legal proceeding to have taken place at Childrens Joy Foundation USA in an article titled, "Los Angeles Paralegal Admits Role in Scheme to Fraudulently Obtain Legal U.S. Residency for Members of Philippines-Based Church." For more information regarding this matter, please see The Department of Justice article.
- On November 18, 2021, The Deparment of Justice published an article titled "Federal Grand Jury Issues New Indictment Against Leaders of Philippines-Based Church that Alleges Sex Trafficking Scheme." For more information, please see The Deparment of Justice article
- On December 15, 2023, The Manilla Standard published an article titled "New date set for US trial of Quiboloy; still no extradition request." For more information, please see The Manilla Standard article
- On February 8, 2024, The Philippine Daily Inquirer published an article titled "House panel to Quiboloy: Show up or face arrest." For more information, please see The Philippine Daily Inquirer article
For more information about our alerts methodology, see here.
Rating Report
Accountability & Finance
Key Accountability Metrics
Full Credit
Partial Credit
No CreditMajority Independent Board Members - 0% independent members0 out of 10 points
Independent Board Size - 0 independent members0 out of 10 points
Material Diversion of Assets - None10 out of 10 points
Tax Form Disclosures and Policies
Full CreditPartial CreditNo CreditWebsite Listed on Tax Form - Listed3 out of 3 points
Conflict of Interest Policy - Missing0 out of 7 points
Whistleblower Policy - Missing0 out of 7 points
Document Retention and Destruction - Missing0 out of 7 points
Documents Board Meeting Minutes - No0 out of 3 points
Website Disclosures
Full CreditPartial CreditNo CreditTax Form Posted on Nonprofit's Website - Listed3 out of 3 points
Financial Metrics
Full CreditPartial CreditNo CreditLiabilities to Assets: Ratio - 0.00%15 out of 15 points
Program Expense: Ratio - 66.68%21 out of 25 points
Additional Information
Total Revenue and Expenses - Data Available
Salary of Key Persons - Data Available
IRS Published Data (Business Master File) - Data Available
Data Sources (IRS Forms 990) - Data Available