International Childrens Surgical
International Childrens Surgical maintains strong assets despite recent operational deficits and reports no officer compensation.
EIN: 203696006 · Boise, ID · NTEE: G98 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $417K |
| Total Expenses | $438K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $300,000 |
| Net Assets | $3.1M |
| Transparency Score | 85/100 |
Is International Childrens Surgical Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
International Childrens Surgical directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About International Childrens Surgical
International Childrens Surgical (EIN: 203696006) is a nonprofit organization based in Boise, ID, classified under NTEE code G98. The organization reported total revenue of $417K and total assets of $3.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of International Childrens Surgical's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
International Childrens Surgical is a small nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $360K |
| Total Expenses | $438K |
| Surplus / Deficit | $-78,002 |
| Total Assets | $3.1M |
| Total Liabilities | $1K |
| Net Assets | $3.1M |
| Operating Margin | -21.7% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 84.4 months |
Financial Health Grade: B
In 2023, International Childrens Surgical reported a deficit of $78K with expenses exceeding revenue, holds 84.4 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), International Childrens Surgical's revenue has grown at a compound annual growth rate (CAGR) of 4.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +13.0% | +14.1% | -1.7% |
| 2022 | -30.3% | +11.7% | -1.9% |
| 2021 | +20.5% | +3.4% | +2.5% |
| 2020 | -2.7% | +129.6% | +4.7% |
| 2019 | -26.1% | -13.3% | +10.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates International Childrens Surgical with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, International Childrens Surgical allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $78K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
International Childrens Surgical consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through non-officer channels, which is highly favorable for a nonprofit of its size with annual revenues around $300,000-$500,000.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of International Childrens Surgical's IRS 990 filings:
- Expenses exceeded revenue in the last two reported periods (2022 and 2023), potentially indicating a need for closer monitoring of operational sustainability if this trend continues.
Strengths
The following positive indicators were identified for International Childrens Surgical:
- Consistent reporting of 0% officer compensation, indicating high transparency and potentially volunteer leadership.
- Strong and growing asset base, increasing from $1.36 million in 2014 to over $3 million in 2023, providing financial stability.
- Clear alignment between the organization's name, NTEE code (G98 - Surgical Services), and likely programmatic focus.
- Historically strong spending efficiency, particularly in earlier years where expenses were significantly lower than revenue (e.g., 2017 expenses of $112,640 vs. revenue of $467,921).
Frequently Asked Questions about International Childrens Surgical
Is International Childrens Surgical a legitimate charity?
International Childrens Surgical (EIN: 203696006) is a registered tax-exempt nonprofit based in Idaho. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $417K. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does International Childrens Surgical spend its money?
International Childrens Surgical directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to International Childrens Surgical tax-deductible?
International Childrens Surgical is registered as a tax-exempt nonprofit (EIN: 203696006). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the International Childrens Surgical CEO make?
International Childrens Surgical's highest-compensated officer earns $300,000 annually. The organization reported $417K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of International Childrens Surgical's spending goes to programs?
International Childrens Surgical directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does International Childrens Surgical compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), International Childrens Surgical is above average for NTEE category G98 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is International Childrens Surgical located?
International Childrens Surgical is headquartered in Boise, Idaho and files with the IRS under EIN 203696006. It is classified under NTEE code G98.
How many years of IRS 990 filings does International Childrens Surgical have?
International Childrens Surgical has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $417K in total revenue.
Is International Childrens Surgical a good charity?
Based on the available data, International Childrens Surgical appears to be a good charity. It demonstrates strong financial stability with growing assets, a clear mission, and high transparency, particularly regarding its 0% officer compensation.
Why did expenses exceed revenue in 2022 and 2023?
In 2022, expenses were $383,813 against revenue of $318,551, and in 2023, expenses were $437,904 against revenue of $359,902. This could be due to strategic program expansion, one-time investments, or the timing of grant receipts versus expenditures. Given the substantial asset base of over $3 million, these deficits are manageable.
How has the organization's asset base grown over time?
The organization's assets have shown consistent growth, increasing from $1,359,521 in 2014 to $3,078,207 in 2023, indicating effective financial management and accumulation of resources to support its mission.
Filing History
IRS 990 filing history for International Childrens Surgical showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), International Childrens Surgical's revenue has grown by 67.3%, moving from $215K to $360K. Total assets increased by 415.3% over the same period, from $597K to $3.1M. Total functional expenses rose by 311.4%, from $106K to $438K. In its most recent filing year (2023), International Childrens Surgical reported a deficit of $78K, with expenses exceeding revenue. The organization holds $1K in liabilities against $3.1M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $3.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $360K | $438K | $3.1M | $1K | — | — |
| 2022 | $319K | $384K | $3.1M | $1K | — | View 990 |
| 2021 | $457K | $344K | $3.2M | $1K | — | View 990 |
| 2020 | $379K | $332K | $3.1M | $10K | — | View 990 |
| 2019 | $390K | $145K | $3.0M | $0 | — | View 990 |
| 2018 | $527K | $167K | $2.7M | $0 | — | View 990 |
| 2017 | $468K | $113K | $2.3M | $0 | — | View 990 |
| 2016 | $378K | $94K | $2.0M | $3K | — | View 990 |
| 2015 | $468K | $138K | $1.7M | $6K | — | View 990 |
| 2014 | $421K | $111K | $1.4M | $2K | — | View 990 |
| 2013 | $312K | $129K | $1.1M | $3K | — | View 990 |
| 2012 | $374K | $110K | $859K | $0 | — | View 990 |
| 2011 | $215K | $106K | $597K | $2K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $360K, expenses of $438K, and assets of $3.1M (revenue +13.0% year-over-year).
- 2022: Revenue of $319K, expenses of $384K, and assets of $3.1M (revenue -30.3% year-over-year).
- 2021: Revenue of $457K, expenses of $344K, and assets of $3.2M (revenue +20.5% year-over-year).
- 2020: Revenue of $379K, expenses of $332K, and assets of $3.1M (revenue -2.7% year-over-year).
- 2019: Revenue of $390K, expenses of $145K, and assets of $3.0M (revenue -26.1% year-over-year).
- 2018: Revenue of $527K, expenses of $167K, and assets of $2.7M (revenue +12.7% year-over-year).
- 2017: Revenue of $468K, expenses of $113K, and assets of $2.3M (revenue +23.7% year-over-year).
- 2016: Revenue of $378K, expenses of $94K, and assets of $2.0M (revenue -19.2% year-over-year).
- 2015: Revenue of $468K, expenses of $138K, and assets of $1.7M (revenue +11.3% year-over-year).
- 2014: Revenue of $421K, expenses of $111K, and assets of $1.4M (revenue +35.0% year-over-year).
- 2013: Revenue of $312K, expenses of $129K, and assets of $1.1M (revenue -16.7% year-over-year).
- 2012: Revenue of $374K, expenses of $110K, and assets of $859K (revenue +73.9% year-over-year).
- 2011: Revenue of $215K, expenses of $106K, and assets of $597K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for International Childrens Surgical:
Data Sources and Methodology
This transparency report for International Childrens Surgical is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.