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Top Rated

Children International

CharityWatch report issued
July 2017

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

Children International
PO Box 219055
Kansas City, MO 64121

Other Names


Tax Status


Stated Mission

To surround kids with a caring team, a safe place and a clear path out of poverty through programs focused on health, education, empowerment and employment.

View similar charities
Data based on Fiscal Year Ended 09/30/2016

Program Percentage: 84%

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


Calculated Total Expenses



Cost to Raise $100: $8

How many dollars Children International 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
Children International Audited Consolidated Financial Statements Multiple
Children International IRS Form 990 44-6005794
Entity: Children International
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple
Entity: Children International
Document Type: IRS Form 990
Tax ID: 44-6005794

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?
Children International
meets governance benchmarks.
Children International
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 No Sharing  

  Name Title Compensation
1 James R. Cook President $777,498
2 Susana Eshleman President/CEO $419,387
3 David E. Houchen Executive VP/COO $348,811
Name: James R. Cook
Title: President
Compensation: $777,498
Name: Susana Eshleman
Title: President/CEO
Compensation: $419,387
Name: David E. Houchen
Title: Executive VP/COO
Compensation: $348,811

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 Children International consolidated audit of September 30, 2016 (Note 1, Product Donations):

"...[T]he Organization receives contributions of medical supplies, textbooks, clothing, shoes, etc. from various donors. ...The Organization has included [product donations valued at] $61,372,498 in Pubic Support and Revenue and the same amount under Worldwide Program Service expense for the year ended September 30, 2016."

[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 Children International consolidated audit of September 30, 2016 (Note 1, Nature of Operations):

"Children International India and Children International, Inc., in the Philippines, were organized in 2012 as fundraising and program affiliates of the Organization in support of its worldwide programs. Children International - Australia (CI-Australia), Children International - Canada (CI-Canada) and Children International - Dominican Republic (CI-DR), were organized in 2014 as fundraising and program affiliates of the Organization in support of its worldwide programs. Children International provides management assistance and oversight to these organizations to ensure they are operating in accordance with the Organization's vision."

CharityWatch's rating of Children International is based on its audited consolidated financial statements for the fiscal year-ended September 30, 2016, which include the financial activities of the international affiliates noted above.
According to the Children International consolidated audit of September 30, 2016 (Note 7, Related-Party Transactions):

"The Organization and Children International Community Organization (CICO) are related parties that are not financially interrelated organizations. CICO develops, owns and operates the local community centers through which social services are provided to impoverished children throughout the world. The Organization raises funds from donors and transfers certain funds to CICO providing the resources necessary to construct community centers throughout the Organization's international program locations."

"The Organization's contributions to CICO during the year ended September 30, 2016 was $1,048,346..."