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Washington DC | IRS ruling year: 1963 | EIN: 13-6188433
We build families for children in need, help them shape their futures and share in the development of their communities. SOS Children's Villages envisions a world in ... (More)
We build families for children in need, help them shape their futures and share in the development of their communities. SOS Children's Villages envisions a world in which every child belongs to a family and grows up with love, respect and security. (Less)
Needs Improvement
This charity's score is 69%, earning it a Two-Star rating.
This overall score is calculated from multiple beacon scores: 90% Accountability & Finance, 10% Leadership & Adaptability. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
Proceed with Caution - Z-Qualified/Modified Opinion or Emphasis of Matter Z-990/Audit IssuesThe nature of the concerns raised in this organization's Financial Audit are such that Charity Navigator has issued this CN Advisory to provide donors with information that they may find useful when making their giving decisions. Charity Navigator is not responsible for the nature or content of the information presented through external sources and websites. For more information on how or when we decide to publish a CN Advisory, please review our methodology.
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Accountability & Finance score for SOS Children's Villages USA, Inc. is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
SOS Children's Villages USA, Inc. has earned a 65% for the Accountability & Finance beacon. See the metrics below for more information.
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
This Accountability & Finance score represents IRS Form 990 data up until FY 2019, which is the most recent Form 990 currently available to us.
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Full Credit
Partial Credit
No Credit
Not ApplicableBoard Composition - 15/15 - 25/25 ptsBoard Composition - 15/15 - 25/25 pts
Charity Navigator looks for at least 3 board members, with more than 50% of those members identified as independent (not salaried).
The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters.
Source: IRS Form 990
Independent Audit or Financial Review - undefined - 0/20 ptsIndependent Audit or Financial Review - undefined - 0/20 pts
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
|---|---|
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Conflict of Interest Policy - Listed - 3/3 ptsConflict of Interest Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a conflict of interest policy on the Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Board Meeting Minutes - Documented - 3/3 ptsBoard Meeting Minutes - Documented - 3/3 pts
Charity Navigator looks to confirm on the Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Document Retention and Destruction - Listed - 3/3 ptsDocument Retention and Destruction - Listed - 3/3 pts
Charity Navigator looks for the existence of a document retention and destruction policy per the Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Whistleblower Policy - Listed - 3/3 ptsWhistleblower Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a whistleblower policy per the Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Website - Listed - 3/3 ptsWebsite - Listed - 3/3 pts
Charity Navigator looks for a website on the Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Full CreditPartial CreditNo CreditNot ApplicableLiabilities to Assets Ratio - 100.21% - 0/15 ptsLiabilities to Assets Ratio - 100.21% - 0/15 pts
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). This ratio is an indicator of an organization’s solvency and/or long-term sustainability.
| Liabilities to Assets Ratio | Amount of Credit Received |
|---|---|
| Less than 50% | Full Credit |
| 50% - 59.9% | Partial Credit |
| 60% or more | No Credit |
Source: IRS Form 990
Program Expense Ratio - 78.04% - 25/25 ptsProgram Expense Ratio - 78.04% - 25/25 pts
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
| Program Expense Percentage | Amount of Credit Received |
|---|---|
| 70% or higher | Full Credit |
| 60% - 69.9% | Partial Credit |
| 50% - 59.9% | Zero Points for Program Expense Score |
| Below 50% | Zero Points for Both Program Expense AND Liabilities to Assets Scores |
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
No Data Available
Key Persons data is currently unavailable for this organization. This data is only available if this charity has at least one year of electronically-filed Form 990 data filed within the last six years.
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Activities:
Gifts, grants, or loans to other organizations (BMF activity code: 602)
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (SOS Children's Villages USA, Inc.) or EIN (136188433) in the 'Search Term' field.
Not Currently Scored
SOS Children's Villages USA, Inc. cannot currently be evaluated by our Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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No 990 Program Data Found
SOS Children's Villages USA, Inc. cannot currently be evaluated by our Culture & Community methodology because we have not received data from the charity regarding its Constituent Feedback or Equity Practices strategies.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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SOS Children's Villages USA, Inc. has earned a 100% for the Leadership & Adaptability beacon. See the metrics below for more information.
This beacon provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
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Full CreditPartial CreditNo CreditNot ApplicableMission - 10/10 ptsMission - 10/10 pts
The nonprofit organization presents evidence of strategic thinking through articulating the organization's mission
We build families for children in need, help them shape their futures and share in the development of their communities.
Vision - 10/10 ptsVision - 10/10 pts
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
SOS Children's Villages envisions a world in which every child belongs to a family and grows up with love, respect and security.
Source: Nonprofit submitted responses
Goals - 20/20 ptsGoals - 20/20 pts
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: We ensure that many more children have a loving home and an equal chance to succeed in life.
Goal Type: Focus on core programs to achieve mission and scale back on programs not seen as core.
Goal Two: We lead the world's most effective childcare movement to make sure each child has the bonds they need to become their strongest selves.
Goal Type: Focus on core programs to achieve mission and scale back on programs not seen as core.
Goal Three: We ensure and live safeguarding in our daily actions.
Goal Type: Focus on core programs to achieve mission and scale back on programs not seen as core.
Leadership Development - 15/15 ptsLeadership Development - 15/15 pts
The nonprofit provides evidence of investment in leadership development
SOS Children's Villages provides leadership and management trainings for an employees as they start new leadership roles.
Mobilizing for Mission - 15/15 ptsMobilizing for Mission - 15/15 pts
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
Strategic Partnerships
Networks of Collective Impact Efforts
Thought Leadership
Raising Awareness
SOS Children's Villages has a long history of building effective partnerships with governments, international organizations and community-based partners to provide individualized support to families so they can give their children the best possible start in life. SOS Children's Villages International is also a part of Joining Forces - an alliance of the six largest child-focused agencies - along with ChildFund Alliance, Plan International, Save the Children International, Terre des Hommes International Federation, and World Vision International. The alliance aims to use the collective power to accelerate change to secure children their rights and end violence against them. Our team is committed to raising awareness of our mission through direct mail, email marketing, social media, online advertising, and special campaigns. We also present at conferences and on webinars to educate a wider audience on our work and how we achieve our goals.
Adaptability Story - 30/30 ptsAdaptability Story - 30/30 pts
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
The past year has brought new crises with the war in Ukraine and drought and famine in the Horn of Africa. Because SOS Children’s Villages is rooted in local communities in 138 countries and territories, we are there when disasters strike or conflicts unfold, and we remain there long-term to help communities rebuild and become more resilient. In Ukraine and neighboring countries, we pivoted our work to provide ongoing emergency response initiatives. We opened three new locations to serve almost 25,000 children and families impacted by the war. In nearby cities accepting refugees, SOS Children's Villages created protective environments and child-friendly spaces for children and families to rest and process their experiences. In the Horn of Africa, we are launching a humanitarian appeal to support the effected communities with water, food and resources to prevent starvation.
Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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