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Top Rated

CEDARS (Rating Discontinued)

CharityWatch rating issued
October 2022

Top-Rated Charity
A
CharityWatch Rating
Our independent rating based
on a number of factors.
 
88%
Program Percentage
Amount spent on programs
relative to overhead.
 
$3
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

CEDARS (Rating Discontinued)
6601 Pioneers Blvd
Lincoln, NE 68506

Other Names

Cedars Home for Children Foundation
Cedars Youth Services

Tax Status

501(c)3

Stated Mission

To help children & youth achieve safety, stability, and enduring family relationships. Founding & enduring priority is safety for children & youth who have experienced, or are vulnerable to, abuse, neglect and/or homelessness.

View similar charities
Data based on Fiscal Year Ended 06/30/2021

Program Percentage: 88%

The percentage of CEDARS (Rating Discontinued)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$13,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $3

How many dollars CEDARS (Rating Discontinued) spends on fundraising to raise each $100 of contributions.

$9,900,000

Calculated Total Contributions

(rounded)

Government Funding

25% to 49%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
CEDARS Home for Children Foundation & CEDARS Youth Services Audited Consolidated Financial Statements multiple
CEDARS Home for Children Foundation IRS Form 990 47-6024881
CEDARS Youth Services IRS Form 990 47-0551975
CEDARS Youth Services Audited Financial Statements 47-0551975
Entity: CEDARS Home for Children Foundation & CEDARS Youth Services
Document Type: Audited Consolidated Financial Statements
Tax ID: multiple
Entity: CEDARS Home for Children Foundation
Document Type: IRS Form 990
Tax ID: 47-6024881
Entity: CEDARS Youth Services
Document Type: IRS Form 990
Tax ID: 47-0551975
Entity: CEDARS Youth Services
Document Type: Audited Financial Statements
Tax ID: 47-0551975

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
CEDARS (Rating Discontinued)
meets governance benchmarks.
 
CEDARS (Rating Discontinued)
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy No Sharing  

  Name Title Compensation
1 James Blue President/CEO $200,539
2 Cindy Rudolph CFO $152,387
3 Tina Rhode VP, Human Resources $113,749
1
Name: James Blue
Title: President/CEO
Compensation: $200,539
2
Name: Cindy Rudolph
Title: CFO
Compensation: $152,387
3
Name: Tina Rhode
Title: VP, Human Resources
Compensation: $113,749

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.

UPDATE: May 13th, 2026

CharityWatch no longer updates its rating of CEDARS. This decision should not be interpreted as either a positive or negative assessment of the organization. Rather, it reflects structural and reporting changes that limit CharityWatch’s ability to continue evaluating CEDARS under its rating methodology.

CharityWatch’s last rating of CEDARS was based on the organization’s fiscal 2021 consolidated audited financial statements, which included both CEDARS Home for Children Foundation (the Foundation; tax ID #47-6024881) and CEDARS Youth Services (Youth Services; tax ID #47-0551975). In those consolidated financial statements, all inter-organization amounts and transactions were eliminated as part of the audit consolidation process.

Since that time, according to Part XII of the Foundation's fiscal 2025 IRS Form 990, the Foundation no longer publishes consolidated audited financial statements. As a result, CharityWatch is unable to evaluate the entities on the same consolidated basis used in its prior ratings. 

Based on Youth Services' fiscal 2024 IRS Form 990, CharityWatch notes that Youth Services derives the vast majority of its total revenue from its Youth Service Programs ($12.5 million in fiscal 2024) as compared to public contributions ($5.7 million). Of the contributions Youth Services received in fiscal 2024, approximately $2.6 million was received from the government; $1.8 million was received from its related organization, CEDARS Home for Children; and  $241,743 consisted of donations of noncash donations of clothing and household goods. Meaning, only a small portion of its total revenue consisted of cash donations from the general public. 

With respect to the Foundation, while it does report operating in multiple states, it is not a nationwide organization. CharityWatch generally focuses its rating coverage on charities of broad national scope and donor interest. In fiscal 2024 the Foundation reports receiving approximately $3.5 million in contributions and generating approximately $5.7 million in investment income. In fiscal 2025 it reports receiving public contributions of approximately $3.9 million and generating investment income of $949,486. The Foundation reports total net assets of approximately $54.1 million as of its fiscal year ended June 30th, 2025. Of this amount, approximately $42.7 million consisted of investments in publicly traded securities. 


CharityWatch's rating of CEDARS includes the financial activities of the two 501(c)(3) public charities consolidated in its fiscal year ended June 30, 2021 audited financial statements: CEDARS Home for Children Foundation (tax ID #47-6024881) and CEDARS Youth Services (tax ID #47-0551975). All inter-organization amounts and transactions have been eliminated in the audit consolidation.

According to the CEDARS Home for Children Foundation & CEDARS Youth Services consolidated audit of June 30, 2021 (Note 11, PPP Loan):

"CEDARS Youth Services received [a] $1,517,100 loan from the SBA's [Small Business Administration's] Payroll Protection Program ['PPP']. This program provides loans to businesses that may be forgiven, provided certain criteria are met. ... The loan was fully forgiven in the fiscal year ended June 30, 2021."

According to the CEDARS Home for Children Foundation & CEDARS Youth Services consolidated audit of June 30, 2021 (Note 10, Economic Dependency):

"CEDARS Youth Services received $5,862,448 or 79.44% of its service revenues during the year ended June 30, 2021, from the State of Nebraska, either through the Nebraska Department of Health and Human Services or the Probation Office. If this major funding source was lost, CEDARS Youth Services could not continue the level of services currently provided for that program."

According to the CEDARS Home for Children Foundation & CEDARS Youth Services consolidated audit of June 30, 2021 (Note 13, Risks and Uncertainties):

"The COVID-19 pandemic, whose effects first became known in January 2020, is having a broad negative impact on commerce and financial markets around the world. The United States and global markets experienced significant declines in value resulting from uncertainty caused by the pandemic. The extent of the impact of COVID-19 on the Organization's operational and financial performance will depend on certain developments, including the duration and spread of the outbreak and its impacts on the Organization's customers, employees, and vendors all of which at present, cannot be determined. Accordingly, the extent to which COVID-19 may impact the Organization's financial position and changes in net assets and cash flows is uncertain and the accompanying [audited] consolidated financial statements include no adjustments related to the effects of this pandemic."


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