Charity Navigator - Rating for Children of the Night

501(c)(3) organization

Donations are tax-deductible

https://www.childrenofthenight.org

3450 CAHUENGA BLVD W UNIT 602
Los Angeles CA 90068-1592

Los Angeles CA | IRS ruling year: 1983 | EIN: 95-3130408

From our headquarters, Case Managers provide children 24-hour services, 7 days a week. We rescue youth from pimps, help with medical services, public health insurance, social security/disability benefits, maternity housing, drug program placement, domestic violence housing, transportation, mental health services, psychiatric evaluations or access to psychotropic medications, advocacy with the courts, social workers, probation officers, resume preparation, job placement, access to vocational or trade schools or community colleges, applications for FAFSA - we are ready and willing to help.

Our FREE tutoring through ZOOM tutors sex trafficking victims for the high school diploma - the first step in escaping the streets. The high school diploma enables them to enter the military or work in support positions in medicine or law; attend vocational or trade school and even community college.

Our case management program dovetails with our High School Diploma

Rating Information

Great

This charity's score is 93%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.

This overall score is calculated from multiple beacon scores: 80% Accountability & Finance, 10% Leadership & Adaptability, 10% Culture & Community. Learn more about our criteria and methodology.

Beacon Weights

Historical Ratings

Important note on the timeliness of ratings

The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Accountability & Finance score for Children of the Night is outdated and the overall rating may not be representative of its current operations.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.

Rating Report

Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability

Impact & ResultsAccountability & FinanceCulture & CommunityLeadership & Adaptability

Accountability & Finance

Children of the Night has earned a 91% 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 2020, which is the most recent Form 990 currently available to us.

Learn more

Accountability and Transparency

Full Credit

Partial Credit

No Credit

Not Applicable

Governance

Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.

Sources Include: IRS Form 990

Independent Voting Board Members ... (More)
No Material Diversion of Assets ... (More) A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories: Full Credit: There has been no diversion of assets within the last two years. Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score. No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score. (Less)
Audited Financials Prepared by Independent Accountant ... (More) Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria. Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee. Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score. No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score. (Less)
Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Does not Compensate Board Members ... (More)

Policies

Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.

Sources Include: IRS Form 990 and organization's website

Conflict of Interest ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More) Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy in place and what it does and does not cover. Privacy policies are assigned to one of the following categories: Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so. Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy. No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria. The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes. (Less)

Transparency

Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.

Sources Include: IRS Form 990 and organization's website

CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements Listed on Website ... (More)
Form 990 Available on Website ... (More)

Financial Metrics

Full Credit

Partial Credit

No Credit

Not Applicable

Liabilities to Assets Ratio - 8.90% - 7.5/10 pts

Working Capital Ratio - 2.47 years - 10/10 pts

Fundraising Efficiency - $0.05 - 10/10 pts

Administrative Expense Ratio - 7.90% - 10/10 pts

Fundraising Expense Ratio - 6.20% - 10/10 pts

Program Expense Ratio - 85.70% - 10/10 pts

Program Expense Growth - -13.91% - 0/10 pts

Unscored 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

Pandemic Response - Data Available

Equity Practices (7/7)
	We review compensation data across the organization (and by staff levels) to identify disparities by race.
	We ask team members to identify racial disparities in their programs and/or portfolios.
	We analyze disaggregated data and root causes of race disparities that impact the organization/'s programs, portfolios, and the populations served.
	We disaggregate data to adjust programming goals to keep pace with changing needs of the communities we support.
	We employ non-traditional ways of gathering feedback on programs and trainings, which may include interviews, roundtables, and external reviews with/by community stakeholders.
	We disaggregate data by demographics, including race, in every policy and program measured
	We have long-term strategic plans and measurable goals for creating a culture such that one’s race identity has no influence on how they fare within the organization.

Equity Policies and Procedures (7/7)
	We use a vetting process to identify vendors and partners that share our commitment to race equity.
	We have a promotion process that anticipates and mitigates implicit and explicit biases about people of color serving in leadership positions.
	We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization.
	We have community representation at the board level, either on the board itself or through a community advisory board.
	We help senior leadership understand how to be inclusive leaders with learning approaches that emphasize reflection, iteration, and adaptability.
	We measure and then disaggregate job satisfaction and retention data by race, function, level, and/or team.
	We engage everyone, from the board to staff levels of the organization, in race equity work and ensure that individuals understand their roles in creating culture such that one’s race identity has no influence on how they fare within the organization.

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Date Published	Form 990 FYE	Overall Score	Overall Rating
Rating Version: 2.1
6/1/2022	2020	90.71
8/3/2021	2019	90.71
7/1/2020	2018	82.32
3/1/2020	2017	91.72
4/1/2019	2017	91.25
This organization received multiple star ratings within this fiscal year, due to an update to its Accountability and Transparency data and/or the receipt of an amended Form 990.
6/1/2018	2016	94.69
4/1/2018	2015	92.49
5/1/2017	2015	91.00
6/1/2016	2014	91.36

Rating Version: 2.0
3/1/2016	2014	93.11
2/1/2016	2014	90.87
7/1/2015	2013	91.03
6/1/2014	2012	92.76
10/1/2013	2011	88.04
2/1/2013	2011	84.02
3/1/2012	2010	83.61
12/23/2011	2009	83.85
9/20/2011	2009	82.39

Rating Version: 1.0
2/1/2011	2009	78.52
12/1/2009	2008	85.45
7/1/2009	2007	86.33
5/1/2008	2006	82.61
10/1/2006	2005	80.34
12/1/2005	2004	67.74
7/1/2005	2003	68.41
12/1/2003	2002	73.75

Children of the Night