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Child Foundation

EIN 93-1148608 · Portland, OR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair62 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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

Income
$4.5 million
Spending
$4.4 million
Spent on programs
91%
Reserves
2.2 months of spending
Largest source of income
donations and private grants, 100%
Employees
24
Volunteers
76
Highest pay
$120,820, chief operating officer

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 62 out of 100. Higher than 34% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.2 months of spending.

  • Debt

    10 of 20

    It owes 39% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    15 of 15

    Income rose 5% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 4 cents.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $2.6 million spent. IRAN: DURING THE YEAR ENDED MAY 31, 2025, CHILD FOUNDATION THE ORGANIZATION CONTINUED TO SUPPORT DISADVANTAGED CHILDREN IN IRAN NEEDING ASSISTANCE IN ORDER TO STAY IN SCHOOL. THE CHILDREN AND THEIR FAMILIES WERE IDENTIFIED BY A SOCIAL SERVICE AGENCY IN IRAN, BONYAD E KOODAK, AND THEN REFERRED TO CHILD FOUNDATION. AT MAY 31, 2025, CHILD FOUNDATION HAD APPROXIMATELY 8,813 ACTIVE CHILD SPONSORSHIPS IN IRAN.
  2. $940,609 spent. Other program service expenses include allocated payroll and other program expenses not paid as direct program aid.
  3. $440,102 spent. AFGHANISTAN: DURING THE YEAR, THE ORGANIZATION MATCHED SUPPORTERS BOTH IN THE UNITED STATES AND OTHER COUNTRIES OF DISADVANTAGED CHILDREN IN AFGHANISTAN WHO NEEDED ASSISTANCE IN ORDER TO STAY IN SCHOOL. CHILD FOUNDATION ALSO CONTINUED TO RUN A PROGRAM FOR THALASSEMIA AWARENESS AND SUPPORT. AT MAY 31, 2025, THERE WERE APPROXIMATELY 902 ACTIVE SPONSORSHIPS.
  4. $64,685 spent. NEPAL, INDONESIA, & CAMBODIA, AND TAJIKSTAN: THE ORGANIZATION CONTINUED TO SUPPORT NEEDY CHILDREN IN NEPAL, INDONESIA, CAMBODIA, AND TAJIKSTAN ENABLING THEM TO CONTINUE THEIR EDUCATION. AT MAY 31, 2025, THERE WERE APPROXIMATELY 208 ACTIVE SPONSORSHIPS IN NEPAL, INDONESIA, TAJIKISTAN AND CAMBODIA.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending May 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1995.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Chg Foundation (Chula Vista, CA), EIN 33-0586911. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.