Children of the Night
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Children of the Night is a privately funded non-profit organization established in 1979 with the specific purpose to provide intervention in the lives of children who are sexually exploited and vulnerable to or involved in prostitution and pornography.
- Income
- $2.8 million
- Spending
- $2.2 million
- Spent on programs
- 82%
- Reserves
- 15.1 months of spending
- Largest source of income
- donations and private grants, 95%
- Employees
- 23
- Volunteers
- 100
- Highest pay
- $560,075, president & ceo
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 96 out of 100. Higher than 89% of charities in its peer group (human services, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 15.1 months of spending.
Debt
16 of 20It owes 16% of what it owns.
Living within its means
15 of 15Income exceeded spending by 23% of income.
Income trend
15 of 15Income rose 9% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending December 31, 2024, 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 254 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (1)
- $1.8 million spent. In 2024 Children of the Night provided 4823 Case Management Services to 401 Prostituted Youth. We experienced an unusual increase in the number of boys served, reaching 25% of our total number of youths. Most were referred by Social Workers frustrated with failed attempts to help these children with independence. We experienced a 3% increase in the number of youth receiving case management.We tutored 4799 tutoring hours to prostituted youth reaching 101 students in 17 states. Again, we experienced an increase in boys representing 37% of our GED tutoring students. Our tutoring program increased in the number of students by 49%.Children of the Night advanced its work with LAPD South Division Vice and provide witness relocation services for rescued prostitutes 18 years an older because no one else is available to support LAPD in their rescue of youth, arrest of pimps, and prosecution support.We continue to place $100,000 of billboards along the Figueroa Corridor where gang members force young women to work as prostitutes. An increase in calls from young people who need to be rescued and good Samaritans who want to help has proven the validity of this type of outreach in one of the most dangerous streets in America.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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 October 13, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1983.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 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.