CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.
Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.
|CharityWatch's rating of Prevent Child Abuse America (PCAA) is for the national office of the organization (tax ID #23-7235671) and does not include the financial activities of the local chapters.|
As described in the PCAA 2017 tax filing:
"Chapter Activities -- There are chapters in 48 states. The network provides a distribution mechanism for the public policy and information efforts of the national office. Each chapter is a separate 501(c)(3) [public charity] or a subdivision of state government and also provides a variety of services that may include information and education on prevention services, development of position statements on important local policy issues and thought leadership for statewide prevention planning efforts" (IRS Form 990, Part III, 4c).
|According to the Prevent Child Abuse America audit of December 31, 2017 (Note N, Copyright):|
"On March 13, 2017, Prevent Child Abuse America entered into an agreement with Great Kids, Inc. to purchase the copyrights to two curricula used by Healthy Families America. The two organizations also amended the original license agreement for other curricula used by Healthy Families America, reducing the licensing fee to reflect the copyright purchase..."
The cash outflow from the copyright purchase was $242,500, according to the Prevent Child Abuse America audited Statement of Cash Flows for the year ended December 31, 2017.
|According to the Prevent Child Abuse America (PCAA) audit of December 31, 2017 (Note I, In-Kind Contributions), PCAA received in-kind contributed legal services in 2017 on which it placed a total value of $192,692.|
[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "Criteria & Methodology" under "About Us" on the navigation bar, above.]