Child Foundation FY2021 filing

Tax-deductible

Portland, OR501(c)(3)Human ServicesEIN 93-1148608Revenue $4.4M in FY2021

On file with the IRSchildfoundation.org2020 Ne 102nd Ave, 97220-3701 · Portland, ORTax-exempt since Jan 1995Publicly supported charity — 170(b)(1)(A)(vi)

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Support underprivileged children in education and achievement of safe, healthy, and fulfilling lives.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$28K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
4 of 6
filings with a surplus
Average surplus $25K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 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
$28K
to officers and key staff · 0.7% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $377K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.8M
67% of total assets
Worth a look: liabilities are 67% of assets; over 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.4M
+6% vs prior year
Spent
$3.8M
To programs
87%
Net assets
$1.9M
By yearFY2020–FY2025
Revenue
$4.4M
FY2021▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.1M
FY2021$4.4M
FY2022$4.8M
FY2023$3.9M
FY2024$4.2M
FY2025$4.5M
Expenses
$3.8M
FY2021▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.9M
FY2021$3.8M
FY2022$4.6M
FY2023$4.6M
FY2024$4.3M
FY2025$4.4M
Net assets
$1.9M
FY2021▲ +45%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.9M
FY2022$2.0M
FY2023$1.3M
FY2024$1.2M
FY2025$1.2M

From the FY2021 Form 990 (year ending May 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1995.

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% · $3.3M Management & general 8% · $305K Fundraising 5% · $176K

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

6 people listed on the 990; $28K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$27,663Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chief Compliance Officer
$0Pt VII · Sec A

Reza Eshghi’s $121K as Chief Operating Officer is at the 54th percentile of top reported officer pay among 3869 $1–10M human services 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Reza Eshghi$120,820$113,986$97,592$108,818—
Gary Gamer——$75,083$115,798$27,663

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.

See Child Foundation executive salaries →

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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

Helps poor children succeed in school and live healthy, happy lives.

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Provided by the organization

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3 programs · $2.3M · in their own filed words · FY2020
01

Iran

Child foundation supports disadvantaged children in iran who need assistance in order to stay in school. The children and their families are identified by a social service agency in iran, bonyad e koodak, and then referred to child foundation. At may 31, 2021, child foundation had approximately 8,261 active child sponsorships in iran.

$1.9Mprogram expense
02

Afghanistan

Child foundation matches supporters in the united states and other countries with disadvantaged children in afghanistan who need assistance in order to stay in school. It also runs a program for thalassemia awareness and support. At may 31, 2021, there were approximately 1,042 active sponsorships.

$368Kprogram expense
03

Nepal, Indonesia and Cambodia

The organization provides support to needy children in nepal, indonesia and cambodia, enabling them to continue their education. At may 31, 2021, there were approximately 127 active sponsorships in nepal, indonesia, and cambodia.

$36Kprogram 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 · FY2024
See all 5 funders →
Grants paid · 1 grant · $60K · 2019–2019
Razi Health Foundation INCNJ · FY2019$60,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.4M
Ln 12
Gifts and grantsLn 1h$4.4M
Other incomeLn 4–11$8K
Investment incomeLn 3$7K
Money outPt IX
$3.8M
Ln 25
Programscol B$3.3M
Managementcol C$305K
Fundraisingcol D$176K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$4.4M
Total assetsLn 16$5.7M
LiabilitiesLn 26$3.8M
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.4M
Government grantsLn 1e$125K
Investment incomeLn 3$7K
Other incomeLn 4–11$8K
Total revenueLn 12$4.4M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$2.9M
Cash and savings togetherLn 1–2$4.4M
InvestmentsLn 11–13$85K
Land, buildings, equipmentLn 10c$397K
Other assetsLn 15$140
Total assetsLn 16$5.7M
LiabilitiesLn 26$3.8M
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 524
VolunteersI 676
Fiscal year endsHeaderMay
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 FY21End FY21
Cash and savingsLn 1–2$3.7M$4.4M
InvestmentsLn 11–13$85K$85K
Land, buildings, equipmentLn 10c$410K$397K
Total assetsLn 16$4.2M$5.7M
LiabilitiesLn 26$2.9M$3.8M
Net assetsLn 32$1.3M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$2.5M$2.5M
Pay of current officers, directors and key staffLn 5$116K$116K
Other salaries and wagesLn 7$683K$544K$32K$107K
Other employee benefitsLn 9$85K$58K$16K$11K
Payroll taxesLn 10$75K$51K$14K$10K
Legal feesLn 11b$29K$29K
Accounting feesLn 11c$20K$20K
Other fees for servicesLn 11g$61K$28K$33K$322
Advertising and promotionLn 12$4K$199$2K$2K
TravelLn 17$707$285$422
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$18K$12K$3K$2K
InsuranceLn 23$6K$2K$3K$383
Other expenses (24a–d)Ln 24$166K$109K$23K$34K
All other expensesLn 24e$41K$22K$11K$7K
Total functional expensesLn 25$3.8M$3.3M$305K$176K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.5M$4.4M$19K$1.2M 990 PDF
FY2024 $4.2M$4.3M−$69K$1.2M 990 PDF
FY2023 $3.9M$4.6M−$743K$1.3M 990 PDF
FY2022 $4.8M$4.6M$149K$2.0M 990 PDF
FY2021 Viewing $4.4M$3.8M$582K$1.9M 990 PDF
FY2020 $4.1M$3.9M$212K$1.3M 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 FY2021 990 (6 parts)
Part I · Summary $4,378,594 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,110,901$4,364,032
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $7,503$6,524
I-11 Other revenuePrior year $3,963$8,038
I-12 Total revenuePrior year $4,122,367$4,378,594
I-13 Grants and similar amounts paidPrior year $2,784,067$2,489,993
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $648,482$959,257
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $477,402$347,266
I-18 Total expensesPrior year $3,909,951$3,796,516
I-19 Revenue less expensesPrior year $212,416$582,078
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $4,378,594 across 6 lines filed
VIII-1e Government grants$125,000
VIII-1f All other contributions, gifts and grants$4,239,032
VIII-1h Total contributions, gifts and grants$4,364,032
VIII-3 Investment incomeExcluded from tax $6,524$6,524
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,038$8,038
VIII-12 Total revenueRelated to mission $8,038 · Unrelated business $0 · Excluded from tax $6,524$4,378,594
Part IX · Statement of functional expenses $3,796,516 across 15 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $2,489,993$2,489,993
IX-5 Pay of current officers, directors and key staffManagement $115,798$115,798
IX-7 Other salaries and wagesPrograms $543,932 · Management $32,218 · Fundraising $106,901$683,051
IX-9 Other employee benefitsPrograms $57,879 · Management $15,750 · Fundraising $11,376$85,005
IX-10 Payroll taxesPrograms $51,342 · Management $13,971 · Fundraising $10,090$75,403
IX-11b Legal feesManagement $29,495$29,495
IX-11c Accounting feesManagement $20,349$20,349
IX-11g Other fees for servicesPrograms $27,522 · Management $33,005 · Fundraising $322$60,849
IX-12 Advertising and promotionPrograms $199 · Management $2,176 · Fundraising $1,952$4,327
IX-17 TravelPrograms $285 · Fundraising $422$707
IX-20 InterestManagement $1,038$1,038
IX-22 Depreciation, depletion and amortizationPrograms $12,127 · Management $3,299 · Fundraising $2,420$17,846
IX-23 InsurancePrograms $1,922 · Management $3,493 · Fundraising $383$5,798
IX-24 Other expenses (24a–d)Programs $108,514 · Management $22,975 · Fundraising $34,194$165,683
IX-24e All other expensesPrograms $22,311 · Management $11,396 · Fundraising $7,467$41,174
IX-25 Total functional expensesPrograms $3,316,026 · Management $304,963 · Fundraising $175,527$3,796,516
Part X · Balance sheet $5,667,664 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $523,810$1,539,329
X-2 Savings and temporary cash investmentsStart of year $3,140,042$2,870,788
X-3 Pledges and grants receivableStart of year $15,678$21,650
X-9 Prepaid expenses and deferred chargesStart of year $26,391$19,130
X-10c Land, buildings and equipment, netStart of year $409,600$397,399
X-12 Other securitiesStart of year $85,000$85,000
X-14 Intangible assetsStart of year $0$734,228
X-15 Other assetsStart of year $16,844$140
X-16 Total assetsStart of year $4,217,365$5,667,664
X-17 Accounts payable and accrued expensesStart of year $48,030$102,427
X-18 Grants payableStart of year $2,808,719$3,470,043
X-19 Deferred revenueStart of year $73,300$225,800
X-26 Total liabilitiesStart of year $2,930,049$3,798,270
X-27 Net assets without donor restrictionsStart of year $1,074,705$1,553,268
X-28 Net assets with donor restrictionsStart of year $212,611$316,126
X-32 Total net assets or fund balancesStart of year $1,287,316$1,869,394
X-33 Total liabilities and net assetsStart of year $4,217,365$5,667,664
Part XI · Reconciliation of net assets $1,869,394 net assets at year end
XI-1 Total revenue$4,378,594
XI-2 Total expenses$3,796,516
XI-3 Revenue less expenses$582,078
XI-4 Net assets at start of year$1,287,316
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,869,394

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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