Charity Search / SPAULDING FOR CHILDREN
Human Services (P320) IRS Verified DX Registered 990 on File

SPAULDING FOR CHILDREN

EIN: 38-1871660 · SOUTHFIELD, MI 48075-5205 · United States · FY 2025 Data
5 out of 5 86 / 100 Based on 2+ years of filings
Financial strength (30%) 97/100
Reliability (20%) 82/100
Effectiveness (25%) 85/100
Impact (25%) 75/100
Financial data: FY 2026 · Scored 9/13/2026
Claim this Charity
83
CharityAI™ Score
out of 100
Mission Statement

In partnership with families, communities, organizations, states and the nation, Spaulding for Children’s mission is to assure that all children grow up in safe, permanent families and have the help they need to be successful in life.

Financial Overview — FY 2025
$14.7M
Annual Budget
$14.6M
Total Revenue
$14.6M
Total Expenses
$9.1M
Net Assets
0
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 88.0%
Fundraising Efficiency 371.7%
Operating Reserve 7.46x
Liability-to-Asset 25.8%
Revenue Diversification 71.6%
Executive Compensation $312K
Compared with Peers
FY 2026
Compared with 5 similar organizations (United States, Human Services, $10M–$100M in expenses), FY 2026. This organization's figures are from FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
88.0% 86.1%
P10P90
Above median
Admin expense ratio
Management and general / total expenses · lower is better
11.1% 13.3%
P10P90
Top quarter
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
0.9% 0.0%
P10P90
Bottom quarter
Operating reserve
Months of expenses covered by net assets · higher is better
7.5 mo 2.3 mo
P10P90
Top quarter
Liabilities to assets
Total liabilities / total assets · lower is better
25.8% 46.4%
P10P90
Top quarter
Revenue concentration
Share of revenue from the largest source · lower is better
71.6% 97.6%
P10P90
Top quarter
Revenue growth
Year over year revenue growth
-0.3% 5.4%
P10P90
Expense growth
Year over year expense growth
4.4% 4.2%
P10P90
Surplus margin
Surplus as a share of revenue
0.0% 1.5%
P10P90
CharityAI™ Evaluation — 2026
83 / 100
97
Financial
82
Reliability
85
Effectiveness
65
Impact
Financial Strength (30%) 97
Reliability & Transparency (20%) 82
Program Effectiveness (25%) 85
Impact & Outcomes (25%) 65

290 served annually $60 per beneficiary

IRS Verified Form 990 on File 90% Data Complete
Impact
4 programs
Outcome / Program People Served Cost / Service # Completed Duration
Children and youth are provided with temporary care until permanency can be achieved. 130 $60.20 Per Year
Provided caregivers with services to help provide permanency to children/youth. 160 $60.20 Per Year
Children and Youth served are placed in safe temporary homes. 130 $60.20 Per Year
Children and youth in the program are protected from abuse/neglect. 130 $60.20 Per Year
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $14.6M $14.6M $9.1M 88.0% 0
2024 $14.7M $14.0M $8.8M 89.7% 55
2023 $11.3M $11.1M $7.1M 88.9% 54
2022 $10.2M $9.5M $6.2M 87.0% 54
2021 $7.5M $7.3M N/A 52
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Organization Details
EIN
38-1871660
State
MI
City
SOUTHFIELD
ZIP
48075-5205
Classification
P320
Category
Human Services
Rating
5★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
1968
Foundation Code
15
Form 990
On File
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