Children of the Night

Analysis

Children of the Night is a registered charity in United States, based in Los Angeles, CA. It received its IRS tax-exemption ruling in December 1983, 43 years ago. Its declared purposes cover human services, which this site groups under poverty relief. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Children of the Night reported income of $2.6m and spending of $2.1m, spending 82% of its income. Across the 5 years on record, from December 2019 to December 2023, income fell from $3.7m to $2.6m (-31%), an average of -8.7% a year. The sharpest change came in the year to December 2022, when income rose by 33%. Over the whole period it spent 71% of the income it received.

Among 62,758 United States charities whose main cause is poverty relief and that reported income, Children of the Night sits at the 86th percentile: it is larger than about 86% of them. Against every charity in United States with reported income it ranks in the 88th percentile, and in the 88th percentile within CA. Charities of a similar size with the same main cause include Bloom Early Learning ($2.6m), Global Humanitarian Mission Inc ($2.6m) and Care Center-Child Abuse Response and Evaluation Incorporated ($2.6m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 89% of the total. Compensation of current officers, directors and key employees was $476k (22% of expenses). Other salaries and wages came to $669k. At year end it held assets of $5.7m against liabilities of $1.1m, net assets of $4.6m. It reported 23 employees.