CharityWatch's rating of Save the Children is for the U.S. based Save the Children Federation, a 501(c)(3) public charity (tax ID #06-0726487). Although they are related entities and are included in the Save the Children 2023 consolidated audit, CharityWatch's rating of Save the Children does not include the financial activities of either the Save the Children Action Network, Inc. (SCAN) (tax ID #46-5465189) or the SCUS Head Start Programs, Inc. (Head Start) (tax ID #45-3672468). SCAN is a 501(c)(4) tax-exempt organization that was established in 2014 and operates exclusively for purposes related to the social welfare of children. Head Start is a 501(c)(3) public charity that began operations in 2012. It is primarily funded with government grants and delivers early childhood development programming.
According to the Save the Children 2023 tax filing, Save the Children reports making a cash grant in the amount of $6,330,979 to Save the Children Action Network (SCAN), its related 501(c)(4) social welfare entity; and a cash grant of $3,091,839 to SCUS Head Start Programs, a related 501(c)(3) public charity. (IRS Form 990, Schedules I & R) [Neither Save the Children Action Network nor SCUS Head Start Programs are rated separately by CharityWatch at this time.] |
According to the Save the Children (SCUS) consolidated audit of December 31, 2023 (Note 1, Organization and Purpose): "...SCUS is a member of Save the Children Association (SCA), a Swiss membership organization. SCA currently has 30 independent, autonomous, nonprofit, private, voluntary membership organizations that bear the name Save the Children or a related designation (the Members). SCA created Save the Children International (SCI), a United Kingdom based charitable entity, of which SCA is the sole member, and therefore, SCI is a wholly owned subsidiary of SCA. In 2011, SCUS, in concert with the 29 other independent Members, entered into a series of agreements to create a single global program delivery platform through SCI. Under these agreements, SCUS works with other Members through the SCI platform to deliver nondomestic programs to benefit children...The costs of implementing programs through the SCI structure are covered by program funds raised by SCUS (and other Members) and the allocation of administrative expenses among the Members. In addition to the program delivery platform and cost-sharing, SCUS and other Members agreed to transfer certain in-country program assets to SCI to facilitate the delivery of programs overseas. SCUS started to transition country offices in 2011. As of December 31, 2023, one country office had not yet transitioned to SCI. SCUS is continuing to work towards transitioning this office to SCI and currently is operating under a pre-transition agreement..." |
According to the Save the Children consolidated audit of December 31, 2023 (Note 2d, Gifts-in-Kind, Donated Services, and Commodities): Save the Children received gifts-in-kind during the fiscal year-ended December 31, 2023, on which it placed a total value of $54,824,000. Of this amount, $19,362,000 and $28,187,000 was attributed to "Food and non-food items" and "Donated commodities," respectively. [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 Save the Children consolidated audit of December 31, 2023 (Note 13, Commitments and Contingencies, Government of Bolivia versus Save the Children (Bolivia)): "SCUS was a cooperating sponsor with USAID in connection with USAID's Food for Peace (USAID/FFP) commodity distribution and monetization program in Bolivia. Due to a long unresolved disagreement between the Government of Bolivia and the Government of the United States and in contravention of bilateral agreements between the two governments, the Government of Bolivia began asserting claims in December 2008 of past due taxes on shipments imported by SCUS and other NGOs working with the USAID/FFP program. As of December 31, 2023, approximately 60 separate claims related to shipments between 2002 and 2009, with a collective value of approximately $15,348, are pending before Bolivian courts. SCUS has filed objections and is defending each claim. Additionally, SCUS maintains no material assets in [the] country. As of December 31, 2023, no amounts have been accrued relating to this matter due to the uncertainty of the outcome." |
According to the Save the Children consolidated audit of December 31, 2023 (Note 17, Due from Save the Children International, Net): "At December 31, 2023 and 2022, due from SCI, net was $35,731 and $14,189, respectively and includes amounts advanced by the Organization for program operations, and working capital to achieve programmatic objectives..." |
According to the Save the Children 2023 tax filing, Save the Children reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a): "The following individual received a severance payment during 2023: Sarah Angel-Johnson: [$]154,187." [Sarah Angel Johnson, Chief Information Officer, had total reported compensation of $379,735 during 2023 (IRS Form 990, Schedule J, Part II)]. Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7): "Lump-sum payments (as a percentage of base salary) based on a combination of individual performance and organizational performance were made to eligible individuals. Schedule J, Part II, Column B(ii) ['Bonus & incentive compensation'] reflects these payments to Greg Ferrante, Jennifer Roberti, Micah Olad, David Barth, Luciana Bonifacio, Brian White, Elizabeth Zorio, Christina Gleason, Mark Shriver, Tina Garrett-Ragland, Cynthia Yeatman, Stephen Chiu, Gregory Ramm, Elizabeth Norris, Marilee Holmes, Paul Butcher, Anjulee Alvares-Cinque, Eid Natour, Lucy Roche-Herger, Irene Koek, Bridget Snell, Andrew Simbwa, Andrea Williamson and Aleksander Dardeli."
Save the Children reports "Bonus & incentive compensation" payments to 24 individuals in 2023. Aleksander Dardeli, Chief Operating Officer, received $35,300 of bonus and incentive compensation, with total reported compensation of $183,799. The remaining 23 individuals received between $1,752 to $20,301, with total reported compensation ranging from $246,659 to $505,069 (IRS Form 990, Schedule J, Part II). |