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SOS Children's Villages - USA

CharityWatch report issued
February 2022

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

SOS Children's Villages - USA
1620 I Street NW
Suite 220
Washington, DC 20006

Other Names


Tax Status




Stated Mission

Protects orphaned & abandoned children, with an aim to ensure every child belongs to a family & grows up with love, respect, & security across 136 countries, including the United States.

View similar charities
Data based on Fiscal Year Ended 12/31/2020

Program Percentage: 81%

The percentage of SOS Children's Villages - USA's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $13

How many dollars SOS Children's Villages - USA spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
SOS Children's Villages–USA IRS Form 990 13-6188433
SOS Children's Villages–USA Audited Financial Statements 13-6188433
Entity: SOS Children's Villages–USA
Document Type: IRS Form 990
Tax ID: 13-6188433
Entity: SOS Children's Villages–USA
Document Type: Audited Financial Statements
Tax ID: 13-6188433

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?
SOS Children's Villages - USA
meets governance benchmarks.
SOS Children's Villages - USA
meets transparency benchmarks.
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

  Name Title Compensation
1 Neil Ghosh CEO $306,724
2 Thomas Tepper VP, Finance & Operations $231,832
Name: Neil Ghosh
Title: CEO
Compensation: $306,724
Name: Thomas Tepper
Title: VP, Finance & Operations
Compensation: $231,832

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.

According to the Report of Independent Auditors in connection with the SOS Children's Villages - USA audit of December 31, 2020 regarding Emphasis of Matter-Going Concern:

"The accompanying [audited] financial statements have been prepared assuming that the Organization will continue as a going concern. As discussed in Note 12 to the financial statements [cited below], the Organization has suffered recurring losses from operations, and has stated that substantial doubt exists about the Organization's ability to continue as a going concern. Management's evaluation of the events and conditions and management's plans regarding these matters are also described in Note 12. The financial statements do not include any adjustments that might result from the outcome of this uncertainty..."

According to the SOS Children's Villages - USA audit of December 31, 2020 (Note 12, Going Concern):

"The accompanying [audited] financial statements have been prepared assuming that the Organization will continue as a going concern. ...[T]he Organization's management has evaluated and determined that there are conditions and events that raise substantial doubt about its ability to continue as a going concern within one year after the financial statements' issuance date [December 8, 2021]. The Organization has suffered recurring losses from operations which raises doubt about the Organization's ability to continue as a going concern for one year from the date of these financial statements were available to be issued. Management along with the Board of Directors have evaluated the financial condition of the Organization and have implemented the following plan:

  • Reduction of operating expenses
  • Negotiations to reduce or forgive significant obligations

However, there can be no assurance that the Organization will be successful in achieving its plan."

According to the SOS Children's Villages - USA audit of December 31, 2020 (Note 11, Paycheck Protection Program):

"In April 2020, the Organization received a loan pursuant to the Paycheck Protection Program (the Program)...under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, for an aggregate amount of $340,500 (the PPP Loan). The PPP Loan bears an annual interest rate of 1%, and is unsecured and guaranteed by the Small Business Administration (SBA). The Organization elected to account for this PPP loan in accordance with the...conditional contribution model. To the extent that the proceeds are used to pay qualified expenses, and other employment criteria required by the Program have been met by the Organization, the PPP Loan may be subject to forgiveness under the Program upon the Organization's request after a 'covered period' of 24 weeks. Any unforgiven portion of the PPP Loan is payable over the terms of the agreement with a deferral of payments for 10 months after the end of the covered period.

"Under the conditional contribution model, the PPP loan forgiveness is recognized as revenue when conditions are substantially met. Management has determined that all conditions including eligibility and terms of the loan agreement have been substantially met as of December 31, 2020. Additionally, the Organization received notification of SBA forgiveness of the loan on February 17, 2021. For the year ended December 31, 2020, the Organization recorded contribution revenue...of $340,500."

According to the SOS Children's Villages - USA audit of December 31, 2020 (Note 13, Subsequent Events):

"In February 2021, the Organization submitted an application to the SBA, which it approved, for a second loan made in association with the federally authorized Paycheck Protection Program (the Program). The Organization received a loan in the amount of $327,000 in connection with the Program. The loan was forgiven by the SBA on October 7, 2021. "

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