National Center for Missing & Exploited Children

According to The National Center for Missing & Exploited Children (NCMEC) audit of December 31, 2023 (Note 2, Contributed Nonfinancial Assets and Services), NCMEC reports receiving contributed nonfinancial assets and services in 2023 on which it placed a total value of $7,541,007. Of this amount, $6,130,157 is reported as donated "Software, licenses, and equipment."

[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 on the Our Process page.]

According to The National Center for Missing & Exploited Children (NCMEC) audit of December 31, 2023 (Note 16, Subsequent Events):

"NCMEC evaluated its December 31, 2023 financial statements for subsequent events through June 14, 2024, the date the financial statements were available to be issued. Except as described below, NCMEC is not aware of any subsequent events which would require recognition or disclosure in the financial statements. 

NCMEC entered into a Purchase Agreement Sale (PSA) effective April 18, 2024 to sell its Rochester, New York regional office building for $745,000. Under the terms of the PSA, NCMEC is holding a $50,000 buyer deposit during the inspection period, which ended May 20, 2024. In addition, there will be an additional 60-day due diligence period with settlement scheduled on or before July 17, 2024. NCMEC is currently seeking leased office space in [the] Rochester area with no disruptions to operations anticipated."

According to The National Center for Missing & Exploited Children (NCMEC) tax filing for the fiscal year ended December 31, 2023, NCMEC reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding non-fixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7):

"Bonus is paid to the CEO based on achievement of significant quantitative, qualitative, and programmatic goals determined annually by the Board of Directors as part of the and in accordance with the board approved CEO performance evaluation process and timeline. The board determines whether the CEO has achieved the performance goals for the prior year and the amount of the annual bonus."

NCMEC reports providing "bonus & incentive compensation" during 2023 to Michelle DeLaune, President & CEO, in the amount of $60,000, with total reported compensation of $481,534. 

According to The National Center for Missing & Exploited Children (NCMEC) 2023 tax filing, NCMEC reports re: Business Transactions with Interested Persons a transaction in the amount of $170,046 involving Callahan Walsh. Callahan Walsh is reported as being "related to founders" (IRS Form 990, Schedule L, Part IV).

In connection with the transaction, NCMEC also reports: "The employment relationship between the organization and the employee listed is independent of the family relationship with the interested person of the organization. All transactions are deemed arm's length" (IRS Form 990, Schedule L, Part V).

According to the National Center for Missing & Exploited Children (NCMEC) tax filing for the fiscal year ended December 31, 2023, NCMEC reports re: Supplemental Information to Form 990 or 990-EZ (IRS Form 990, Schedule O):

Regarding family or business relationships among officers, directors, trustees, or key employees (IRS Form 990, Part VI, Section A, Line 2):

"Family relationships [sic] John Walsh and Reve Walsh are family members. These individuals are both reported as members of the Board of Directors..."