Cambodian Childrens Fund

Tax-deductible

Santa Monica, CA501(c)(3)Since 2003Foundations & GrantmakersEIN 20-0764162Revenue $11.0M in FY2025

On file with the IRScambodianchildrensfund.orgBlvd 833, 90404-0000 · Santa Monica, CATax-exempt since Oct 2004Publicly supported charity — 170(b)(1)(A)(vi)

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Our mission is to break cycles of poverty and abuse and to create positive change in cambodia through intervention and education for the most impoverished children and their families. By providing healthcare, education, job training and leadership development, the children in our care will enter Cambodian society with the skills, confidence and integrity to help their own families and communities in an active way no generation has before. We believe that for optimal development and healing, thec hildren in our care must remain connected to their families and their communities.to support this objective we run a broad spectrum of fully integrated communitys ervices that collectively offer the strongest possible safety net for families and communities in crisis.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 30 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average surplus $363K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$663K
to officers and key staff · 5% of spending
Top officer’s pay lower than 85% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.0M
+0.3% vs prior year
Spent
$13.1M
To programs
87%
Net assets
$22.6M
By yearFY2020–FY2025
Revenue
$11.0M
FY2025+0.3%
Tap a bar for its year
Revenue by fiscal year
FY2020$8.4M
FY2021$15.4M
FY2022$9.1M
FY2023$11.5M
FY2024$10.9M
FY2025$11.0M
Expenses
$13.1M
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$8.6M
FY2021$8.5M
FY2022$9.5M
FY2023$12.0M
FY2024$12.4M
FY2025$13.1M
Net assets
$22.6M
FY2025▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$20.2M
FY2021$27.0M
FY2022$26.6M
FY2023$26.1M
FY2024$24.7M
FY2025$22.6M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $11.4M Management & general 7% · $974K Fundraising 5% · $718K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $663K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & Ed
$149,040Pt VII · Sec A
Global COO
$140,249Pt VII · Sec A
Dir. of Operations
$133,833Pt VII · Sec A
Operations Mgr
$124,130Pt VII · Sec A
Country Manager
$115,994Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Scott Neeson’s $149K as President & Ed is at the 15th percentile of top reported officer pay among 661 $10–100M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Scott Neeson$149,040$140,011$170,400$131,497$102,917$81,583
Savy Lach$140,249$136,822$133,430———
James McCabe$133,833$133,226$132,163$130,114——
Andrea Zenewitz$124,130$114,857$112,684$124,637——
Channoeurn Kram$115,994$105,151$102,533———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Breaks poverty cycles in Cambodia by providing healthcare, education, and job training for children and families.

Provided by the organization

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3 programs · $8.5M · in their own filed words · FY2025
01

Education Programs AchievementsThe Education Program provides access to both formal and non-formal education, from early childhood through high school, emphasizing 21st-century skills such as Critical Thinking, Communication, Collaboration, and Creativity.

$4.0Mprogram expense
02

Child Protection Unit

a) Major Crime Investigations: In 2025, the CPU undertook 335 investigations involving murder, rape, serious assault, abandonment, and cyber-enabled offences against children. A total of 291suspects were arrested, reflecting the highest arrest rate recorded in the past decade.

$3.0Mprogram expense
03

Healthcare Program

The Healthcare Program provided services: Medical Clinic: Delivered 27,067 health treatments for 6,545 patients. Dental Clinic: Provided 2,641 dental treatments for 1,617 patients. Maternal Care Program: Welcomed 48 new members and 48 new babies, with a 100% maternal survival rate for 48 deliveries.

$1.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$6K
Grants paid · 3 grants · $6.0M · 2023–2025

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$11.0M
Ln 12
Gifts and grantsLn 1h$10.6M
Investment incomeLn 3$190K
Other incomeLn 4–11$142K
Money outPt IX
$13.1M
Ln 25
Programscol B$11.4M
Managementcol C$974K
Fundraisingcol D$718K
Owns and owesPt X
$22.6M
net assets · Ln 32
Cash and savingsLn 1–2$888K
Total assetsLn 16$23.6M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
14
listed · VII A
PaidVII A5
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10.6M
Noncash giftsLn 1g$652K
Investment incomeLn 3$190K
Other incomeLn 4–11$142K
Gains on assetsLn 7$0
Total revenueLn 12$11.0M
Assets in detailPt X, end of year
CashLn 1$871K
SavingsLn 2$17K
Cash and savings togetherLn 1–2$888K
InvestmentsLn 11–13$3.7M
Land, buildings, equipmentLn 10c$18.0M
Other assetsLn 15$663K
Total assetsLn 16$23.6M
LiabilitiesLn 26$1.0M
Net assetsLn 32$22.6M
OperationsPt I, VI
EmployeesI 54
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.2M$888K
InvestmentsLn 11–13$5.3M$3.7M
Land, buildings, equipmentLn 10c$18.2M$18.0M
Total assetsLn 16$25.8M$23.6M
LiabilitiesLn 26$1.1M$1.0M
Net assetsLn 32$24.7M$22.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2.0M$2.0M
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$149K$122K$13K$14K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$5.2M$4.2M$468K$489K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$281K$213K$56K$12K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$187K$123K$64K
Advertising and promotionLn 12$440$440
Office expensesLn 13$61K$24K$3K$34K
Information technologyLn 14$158K$85K$42K$31K
RoyaltiesLn 15$0
OccupancyLn 16$301K$264K$37K$917
TravelLn 17$348K$208K$33K$106K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$29K$28K$973
InterestLn 20$56K$2K$54K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$743K$741K$185$2K
InsuranceLn 23$261K$87K$165K$9K
Other expenses (24a–d)Ln 24$3.2M$3.2M$24K$19K
All other expensesLn 24e$80K$66K$13K$863
Total functional expensesLn 25$13.1M$11.4M$974K$718K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $11.0M$13.1M−$2.1M$22.6M 990 PDF
FY2024 $10.9M$12.4M−$1.4M$24.7M 990 PDF
FY2023 $11.5M$12.0M−$513K$26.1M 990 PDF
FY2022 $9.1M$9.5M−$432K$26.6M 990 PDF
FY2021 $15.4M$8.5M$6.9M$27.0M 990 PDF
FY2020 $8.4M$8.6M−$219K$20.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $10,980,060 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $10,455,829$10,648,910
I-9 Program service revenue$0
I-10 Investment incomePrior year $363,874$189,512
I-11 Other revenuePrior year $129,686$141,638
I-12 Total revenuePrior year $10,949,389$10,980,060
I-13 Grants and similar amounts paidPrior year $2,000,000$2,000,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $5,462,743$5,635,498
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $4,918,477$5,439,248
I-18 Total expensesPrior year $12,381,220$13,074,746
I-19 Revenue less expensesPrior year −$1,431,831−$2,094,686
Part VI · Governance 9 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,980,060 across 10 lines filed
VIII-1f All other contributions, gifts and grants$10,648,910
VIII-1g Noncash contributions (included above)$652,079
VIII-1h Total contributions, gifts and grants$10,648,910
VIII-3 Investment incomeExcluded from tax $189,512$189,512
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $141,638$141,638
VIII-12 Total revenueRelated to mission $141,638 · Excluded from tax $189,512$10,980,060
Part IX · Statement of functional expenses $13,074,746 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $2,000,000$2,000,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $121,655 · Management $13,394 · Fundraising $13,991$149,040
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $4,249,375 · Management $467,849 · Fundraising $488,705$5,205,929
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $212,708 · Management $56,171 · Fundraising $11,650$280,529
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $123,485 · Management $64,011$187,496
IX-12 Advertising and promotionPrograms $440$440
IX-13 Office expensesPrograms $23,676 · Management $3,091 · Fundraising $34,228$60,995
IX-14 Information technologyPrograms $85,121 · Management $41,536 · Fundraising $30,982$157,639
IX-15 Royalties$0
IX-16 OccupancyPrograms $263,664 · Management $36,902 · Fundraising $917$301,483
IX-17 TravelPrograms $208,052 · Management $33,290 · Fundraising $106,290$347,632
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $28,437 · Management $973$29,410
IX-20 InterestPrograms $1,802 · Management $54,370$56,172
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $740,706 · Management $185 · Fundraising $2,125$743,016
IX-23 InsurancePrograms $87,057 · Management $164,698 · Fundraising $8,992$260,747
IX-24 Other expenses (24a–d)Programs $3,170,715 · Management $24,084 · Fundraising $18,975$3,213,774
IX-24e All other expensesPrograms $66,402 · Management $13,179 · Fundraising $863$80,444
IX-25 Total functional expensesPrograms $11,383,295 · Management $973,733 · Fundraising $717,718$13,074,746
Part X · Balance sheet $23,597,886 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $441,794$871,126
X-2 Savings and temporary cash investmentsStart of year $757,867$17,194
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $297,896$254,789
X-8 Inventories for sale or useStart of year $32,645$17,789
X-9 Prepaid expenses and deferred chargesStart of year $63,083$58,979
X-10c Land, buildings and equipment, netStart of year $18,203,273$18,031,373
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investmentsStart of year $5,307,042$3,683,515
X-14 Intangible assets$0
X-15 Other assetsStart of year $647,338$663,121
X-16 Total assetsStart of year $25,773,115$23,597,886
X-17 Accounts payable and accrued expensesStart of year $448,735$326,703
X-25 Other liabilitiesStart of year $636,087$677,576
X-26 Total liabilitiesStart of year $1,084,822$1,004,279
X-27 Net assets without donor restrictionsStart of year $23,454,234$21,749,125
X-28 Net assets with donor restrictionsStart of year $1,234,059$844,482
X-32 Total net assets or fund balancesStart of year $24,688,293$22,593,607
X-33 Total liabilities and net assetsStart of year $25,773,115$23,597,886
Part XI · Reconciliation of net assets $22,593,607 net assets at year end
XI-1 Total revenue$10,980,060
XI-2 Total expenses$13,074,746
XI-3 Revenue less expenses−$2,094,686
XI-4 Net assets at start of year$24,688,293
XI-10 Net assets at end of year$22,593,607

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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