Form 990 for tax year 2023
Filed by COUNCIL FOR CHILDRENS RIGHTS INC.
Totals
- Total revenue
- $2,414,299
- Total expenses
- $2,524,566
- Contributions and grants received
- $2,325,183
- Grants paid
- $0
- Program service revenue
- $86,568
- Investment income
- -$125,869
- Other revenue
- $128,417
- Total assets, end of year
- $2,260,146
- Total liabilities, end of year
- $1,073,398
- Net assets or fund balances, end of year
- $1,186,748
- Program services expenses (Part IX)
- $2,058,673
- Management and general expenses
- $78,902
- Fundraising expenses
- $386,991
- Program service expenses (Part III)
- $2,058,673
Program services were 81.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$194,988
-
1e · Government grants (contributions)
$828,723
-
1f · All other contributions, gifts and grants
$1,301,472
-
2a · Program service revenue: Attorney Fees
total $86,568 · related or exempt $86,568
-
3 · Investment income
total $13,193 · excluded $13,193
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $179,557
-
6c · Rental income or loss
real property $179,557
-
6d · Net rental income or loss
total $179,557 · related or exempt $179,557
-
7a · Gross sales of assets other than inventory
securities $320,331
-
7b · Less cost or other basis and sales expenses
securities $459,393
-
7c · Gain or loss
securities -$139,062
-
7d · Net gain or loss
total -$139,062 · related or exempt -$139,062
-
8a · Fundraising events: contributions included on line 1c
$194,988
-
8b · Fundraising events: direct expenses
$51,140
-
8c · Net income from fundraising events
total -$51,140
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $151,394 · program services $75,697 · management and general $30,279 · fundraising $45,418
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $1,309,703 · program services $1,114,753 · management and general $19,317 · fundraising $175,633
-
8 · Pension plan contributions
total $39,812 · program services $33,044 · management and general $1,194 · fundraising $5,574
-
9 · Other employee benefits
total $316,885 · program services $261,377 · management and general $9,841 · fundraising $45,667
-
10 · Payroll taxes
total $106,134 · program services $88,091 · management and general $3,184 · fundraising $14,859
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $226,388 · program services $177,795 · management and general $4,203 · fundraising $44,390
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $0
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $206,895 · program services $170,751 · management and general $4,986 · fundraising $31,158
-
17 · Travel
total $1,936 · program services $982 · management and general $521 · fundraising $433
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $32,402 · program services $26,740 · management and general $783 · fundraising $4,879
-
23 · Insurance
total $27,243 · program services $22,491 · management and general $657 · fundraising $4,095
-
24a · Other expenses: Bad Debt
total $41,495 · program services $41,495
-
24b · Other expenses: Supplies
total $15,725 · program services $11,526 · management and general $313 · fundraising $3,886
-
24c · Other expenses: All Other Expenses
total $12,921 · program services $9,414 · management and general $250 · fundraising $3,257
-
24d · Other expenses: Dues & Membership
total $12,204 · program services $10,620 · management and general $879 · fundraising $705
-
24e · All other expenses
total $23,429 · program services $13,897 · management and general $2,495 · fundraising $7,037
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $577,400 · end of year $493,836
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
beginning of year $267,241 · end of year $483,416
-
4 · Accounts receivable
beginning of year $19,093 · end of year $29,647
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $59,334 · end of year $30,918
-
10a · Land, buildings and equipment: cost or other basis
$24,406
-
10b · Land, buildings and equipment: accumulated depreciation
$23,488
-
10c · Land, buildings and equipment, net
beginning of year $172,382 · end of year $918
-
11 · Investments: publicly traded securities
beginning of year $27,036 · end of year $5,771
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $1,707,766 · end of year $1,215,640
-
17 · Accounts payable and accrued expenses
beginning of year $127,155 · end of year $56,211
-
25 · Other liabilities
beginning of year $1,405,572 · end of year $1,017,187
-
27 · Net assets without donor restrictions
beginning of year $887,312 · end of year $597,904
-
28 · Net assets with donor restrictions
beginning of year $410,213 · end of year $588,844
Mission and programs · 2023
Mission
Council for children's rights protects and advances the legal rights and development of children through individual representation,community education, and by addressing community wide issues through systems advocacy, research, and policy work.
-
Children's defense Advocacy- the council serves as the specialized juvenile publicdefender in Mecklenburg County. through a contract with the North Carolina office ofindigent defense services, which provides funding for roughly 76% of the cost of theprogram, the council's attorneys represent all children charged with crimes injuvenile delinquency court. In addition to performing the public defender role injuvenile court, the council represents every child that is facing confinement inmental health institution. as express interest attorneys, the council provides thevoice of the child and fights to ensure that the child's constitutional and statutory rights are protected. The council is the only specialized juvenile public defender in North Carolina.
Expenses $745,846
-
Education advocacy- the council 's attorneys and advocates sere as best interestadvocates for children who are in need of services. These advocates work in thecomplex area of special education, mental health, child welfare (abuse, neglect anddependency), public benefits, domestic violence and human trafficking. The councilreceives almost all these cases by court order through the district court, andoccasionally through community referrals from concerned parents, guardians,relatives or others who contact the council's office. the council helps clientsnavigate compels social services systems so they can receive appropriate services tomeet their needs. when advocacy or other intervention efforts are unsuccessful, thecouncil can use impact litigation on behalf of an individual child to ensure thatthe child's legal rights are protected. the council specializes in working withchildren who have complex needs in multiples social services systems, who are atrisk of languishing and falling through the cracks.
Expenses $584,816
-
Custody Advocacy- the council serves as the court appointed best interest attorney to represent the best interests of children who are caught in the middle of highconflict custody cases. Using a combination of staff attorneys, volunteer attorneysand volunteer child advocates, the council ensures that the child's voice is heardand that the judge has all the necessary information to make a decision that is inthe best interest of the child. The council receive cases through court appointmentform a district court judge; the program operates only through a court-ordered feebased on the income of the parties. The council represents only the child- not the court or the parents.
Expenses $577,418 · Revenue $86,568
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Heather Johnson
Executive Dir.
- Total calculated
- $150,007
- From this org
- $131,384
- From related orgs
- $0
- Other
- $18,623
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $131,384
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- $18,623
- Filer's total
- $150,007
-
Keith Atkinson
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Brian Bonaviri
Treasurer
- Total calculated
- $0
- Hours/week
- 3.5
-
Amanda Christie
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Shawn Cone
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Emily Costigan
Treasurer
- Total calculated
- $0
- Hours/week
- 3.5
-
Deb Dilman
President
- Total calculated
- $0
- Hours/week
- 3.5
-
Wendi Fleener
Secretary
- Total calculated
- $0
- Hours/week
- 1.5
-
Lara Greenberg
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Deb Hanna
Board member
- Total calculated
- $0
- Hours/week
- 3.5
-
Anika Kim
Board Member
- Total calculated
- $0
- Hours/week
- 3.5
-
Najla Long
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Sarah Negus
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Windy Oliver
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Beth Richek
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Cory Rogers
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Jennifer Terry
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Lindsey Smith
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Brian Bernhardt
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Kim Cochran
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Virginia Covill
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Landon Eustache
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Lesley Garafola
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
Katherine Hickman
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
-
T Richmond McPherson
Board Member
- Total calculated
- $0
- Hours/week
- 1.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 6 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202403119349301005
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