Children's Healthcare is a Legal Duty USA

CHILD USA envisions a world where children are safe and happy.

aka CHILD USA   |   Philadelphia, PA   |
GuideStar Charity Check

Children's Healthcare is a Legal Duty USA

EIN: 81-2194109


CHILD USA is the leading national think tank fighting for the civil rights of children. Our mission is to employ in depth legal analysis and cutting edge social science research to protect children, prevent future abuse and neglect, and bring justice to survivors. The Three Pillars: We achieve this mission through: - Fighting for the rights of children to be free from child sex abuse through legal reform and holding institutions accountable. - Fighting for the rights of children to medical care. - Fighting to ensure every child’s right to a quality education.

Ruling year info


CEO, Founder

Marci Hamilton

Main address

3508 Market Street Suite 202

Philadelphia, PA 19104 USA

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Subject area info

Child abuse

Sexual abuse

Juvenile justice

Child advocacy

Children's rights

Population served info

Children and youth


NTEE code info

Children's Rights (R28)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990



Programs and results

What we aim to solve

SOURCE: Self-reported by organization

Vision: CHILD USA envisions a world where children are safe and happy.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Statute of Limitations Reform

There are two paths to justice for children who have been sexually abused: criminal prosecution and civil lawsuits.  Historically, the vast majority of child sex abuse victims have been unable to  prosecute or file civil lawsuits because they missed the arbitrary procedural deadline—the statute of limitations (“SOLs”)—for their claims.  CHILD USA leads the movement to end this injustice that also harms the public good by keeping victims from naming their predators and the institutions that enabled them.

Population(s) Served

CHILD USA is investigating sexual abuse in youth sports programs to ensure sports organizations protect our children – rather than harm them.
Child athletes appear to face a higher rate of abuse and neglect than the average child. We’re asking why – and what can be done to prevent it.
We Investigate and devise the best policies for protection: youth sports programs, high school and college athletics, the incidence of sexual abuse and neglect among elite or Olympic-level athletes; as well as professional sports, from the NFL and MLB to the NBA and NHL, which set examples and goals for child athletes.

Population(s) Served

Conversion therapy is a practice that is intended to change the sexual orientation, gender identity, or gender expression of individuals who identify as LGBT (Mallory et al., 2018).

Population(s) Served

CHILD USA’s legal and social science research in the field underscores the need to carry on Rita Swan’s legacy by continuing to shine a light on the medical and vaccination exemptions that harm children. If a test or screening is beneficial enough that policymakers require it for most children, all children should be afforded that benefit, regardless of the religious beliefs of their parents. As the Supreme Court eloquently stated, parents may not make martyrs of their children.

Population(s) Served

Educational Neglect is defined as failure to send child to school/prevent child from getting education (Mennen et al. 2010). Educational neglect has not yet achieved the same level of study or recognition as other forms of child abuse, maltreatment, and neglect. Currently, only twenty-four states (including the District of Columbia) include educational neglect in their definitions of abuse.[1]. The following all fall under the definition of Educational Neglect:
Allowing a child to miss too much school
Failing to enrolling a child in school
Failing to provide comparable home-based education
Keeping a child from special education services

Population(s) Served

Child marriage, defined as a marriage between a child under the age of 18 and an adult or another child, is a global problem and is a far more common practice than many believe. While the prevalence of child marriage has decreased worldwide – from one in four girls married a decade ago to approximately one in five today – the practice remains widespread, including here in the United States.

Since there is no federal law regarding child marriage, states are free to establish their own requirements. Child marriage remains legal in 46 states. More than half of the states permit child marriage with either parental or judicial consent. Other states have religious or pregnancy exceptions, permitting the practice to continue. Only four states–Delaware, New Jersey, Pennsylvania, and Minnesota— have banned child marriage outright.

Child marriage is a gendered practice with grave social, financial, physical, and psychological consequences. The United States State Department has called marriage before 18 a “humans rights abuse” that “produces devastating repercussions for a girl’s life, effectively ending her childhood.” In order to protect children and secure their futures, the practice of child marriage must be outlawed. The movement to end child marriage and sex abuse in the United States is growing at this time, and CHILD USA is dedicated to reforming the laws to ensure children are not married before the age of 18.

Population(s) Served

CSA is “a form of child abuse that includes sexual activity with a minor.” A child cannot consent to any form of sexual activity, period. When a perpetrator engages with a child this way, they are committing a crime that can have lasting effects on the victim for years. Child sexual abuse does not need to include physical contact between a perpetrator and a child. Some forms of child sexual abuse include:
Exhibitionism, or exposing oneself to a minor
Masturbation in the presence of a minor or forcing the minor to masturbate
Obscene phone calls, text messages, or digital interaction
Producing, owning, or sharing pornographic images or movies of children
Sex of any kind with a minor, including vaginal, oral, or anal
Sex trafficking
Any other sexual conduct that is harmful to a child’s mental, emotional, or physical welfare”

Sex trafficking is “the recruitment, harboring, transportation, provision, obtaining, patronizing, or soliciting of a person for the purpose of a commercial sex act…” 22 U.S.C. § 7102(12).

When a defendant “benefits, financially or by receiving anything of value, from participation in a venture which has engaged in” one of the sex trafficking crimes, they are liable for sex trafficking. 18 U.S.C. § 1591 (a)(2).Severe sex trafficking is “[s]ex trafficking in which a commercial sex act is INDUCED BY FORCE, FRAUD, OR COERCION, or in which the person induced to perform such an act has not attained 18 years of age.” 22 U.S.C. § 7102(11)(a) (emphasis added).

Elements of Severe Sex Trafficking:
Means: force, fraud, or coercion
Act: Inducement, recruitment, harboring, transportation, providing, obtaining
Purpose: Commercial Sex

Population(s) Served

Where we work

Our results

SOURCE: Self-reported by organization

How does this organization measure their results? It's a hard question but an important one.

Number of child sexual abuse SOL reform bills introduced in the US

This metric is no longer tracked.
Totals By Year
Population(s) Served

Adults, Adolescents, Parents, Women and girls, Men and boys

Related Program

Statute of Limitations Reform

Type of Metric

Context - describing the issue we work on

Direction of Success

Holding steady

Context Notes

SOL reform bills allow CSA survivors to come forward and name their predators in open court, lessening the chance that the perpetrators will be able to abuse again.

Number of amicus briefs filed

This metric is no longer tracked.
Totals By Year
Population(s) Served

Adults, Adolescents, Parents, Women and girls, Men and boys

Related Program

End Child Sex Abuse and Trafficking

Type of Metric

Output - describing our activities and reach

Direction of Success


Context Notes

Amicus briefing allows CHILD USA to support CSA SOL bills in the courts by presenting our wealth of legal and social science research to get SOL reform bills passed.

Our Sustainable Development Goals

SOURCE: Self-reported by organization

Learn more about Sustainable Development Goals.

Goals & Strategy

SOURCE: Self-reported by organization

Learn about the organization's key goals, strategies, capabilities, and progress.

Charting impact

Four powerful questions that require reflection about what really matters - results.

CHILD USA is the leading think tank fighting for the civil rights of children.

Our mission is to employ in-depth legal analysis and cutting-edge social science research to protect children, prevent future abuse and neglect, and bring justice to survivors.

The Three Pillars:
We achieve this mission through:
- Fighting for the rights of children to be free from child sex abuse through legal reform and holding institutions accountable.
- Fighting for the rights of children to medical care.
- Fighting to ensure every child’s right to a quality education.

Strategic Priorities

CHILD USA’s strategic priorities and goal statements to guide organizational decision-making over the next two years are captured below.
1. Defining and Prioritizing Issue Areas: CHILD USA will define and prioritize the issue areas and key
initiatives for the organization to focus on over the next three years.
2. Growing a Robust Fundraising Program: CHILD USA will develop a robust fundraising program to support organizational growth and long-term sustainability.
3. Formalizing Public Outreach & Education: CHILD USA will educate the public on the pervasiveness of child abuse and neglect and present CHILD USA as the solution through formalizing external outreach and public education.
4. Building Organizational Capacity: CHILD USA will create a plan to grow organizational capacity to support current and emerging priority issues and initiatives.

CHILD USA has six core values which describe the character of the organization, conveying the passion and commitment of that organization’s staff and Board exhibit every day.

Courage: We stand ready to tackle the next challenge.

Purpose: Our work is child- and victim-centered; we to stand up for the safety of all children and raise the
voices of survivors.

Integrity: We have unwavering commitment to the accuracy, consistency, and accessibility of our research.

Justice: We are persistent in our fight for justice and social change.

Teamwork: We value collaboration and respect for one-another, our partners, and those we serve.

Empathy: We prioritize the health and wellbeing of our staff.

CHILD USA was founded in 2016 by Marci Hamilton. Today, CHILD USA has a 12-person staff and 2 Post Graduate Fellows and has a $1.8M annual budget supported by grants, corporate sponsors, and individual contributions. CHILD USA just celebrated a milestone 7th anniversary. CHILD USA houses The Hamilton Library: A Curated Library of Information on Child Sex Abuse, which is open and free of charge to the public on

Its five big achievements over the last five years include:
1. CHILD USA is a leader in SOL Reform and other legal reform
2. Educates judges in individual cases through pro bono amicus advocacy
3. Launched the Game Over Commission to protect youth athletes
4. Produces cutting-edge social science research, conducting ground-breaking surveys
5. Educates the public about the human rights issues facing children


Children's Healthcare is a Legal Duty USA
Fiscal year: Jan 01 - Dec 31
Financial documents
2021 FS 1221 CHILD USA FINAL 2021 CHILD USA Form 990 2020 CHILD USA 2020 CHILD USA
done  Yes, financials were audited by an independent accountant. info

Revenue vs. expenses:  breakdown

SOURCE: IRS Form 990 info
Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021 info

SOURCE: IRS Form 990


Average of 1.48 over 6 years

Months of cash in 2021 info

SOURCE: IRS Form 990


Average of 16.5 over 6 years

Fringe rate in 2021 info

SOURCE: IRS Form 990


Average of 11% over 6 years

Funding sources info

Source: IRS Form 990

Assets & liabilities info

Source: IRS Form 990

Financial data

Source: IRS Form 990 info

Children's Healthcare is a Legal Duty USA

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

Fiscal year ending: cloud_download Download Data

Children's Healthcare is a Legal Duty USA

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: cloud_download Download Data

Children's Healthcare is a Legal Duty USA

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

This snapshot of Children's Healthcare is a Legal Duty USA’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

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Business model indicators

Profitability info 2017 2018 2019 2020 2021
Unrestricted surplus (deficit) before depreciation -$77,240 -$4,828 $53,443 -$60,474 $71,897
As % of expenses -30.3% -1.3% 8.6% -6.6% 5.3%
Unrestricted surplus (deficit) after depreciation -$77,490 -$5,328 $50,555 -$71,875 $56,074
As % of expenses -30.3% -1.4% 8.1% -7.7% 4.1%
Revenue composition info
Total revenue (unrestricted & restricted) $177,905 $371,580 $994,780 $800,444 $1,346,388
Total revenue, % change over prior year 129.6% 108.9% 167.7% -19.5% 68.2%
Program services revenue 0.0% 0.0% 0.0% 0.0% 0.0%
Membership dues 0.0% 0.0% 0.0% 0.0% 0.0%
Investment income 0.0% 0.0% 0.0% 0.0% 0.0%
Government grants 0.0% 0.0% 0.0% 8.7% 9.7%
All other grants and contributions 100.0% 100.0% 99.8% 91.3% 90.3%
Other revenue 0.0% 0.0% 0.2% 0.0% 0.0%
Expense composition info
Total expenses before depreciation $255,145 $376,408 $623,174 $919,381 $1,362,775
Total expenses, % change over prior year 2773.6% 47.5% 65.6% 47.5% 48.2%
Personnel 75.2% 53.9% 56.0% 72.0% 57.9%
Professional fees 7.7% 10.6% 11.2% 12.6% 18.7%
Occupancy 0.0% 2.8% 4.9% 6.8% 3.7%
Interest 0.0% 0.0% 0.0% 0.0% 0.0%
Pass-through 0.0% 0.0% 0.0% 0.0% 0.0%
All other expenses 17.1% 32.8% 28.0% 8.6% 19.7%
Full cost components (estimated) info 2017 2018 2019 2020 2021
Total expenses (after depreciation) $255,395 $376,908 $626,062 $930,782 $1,378,598
One month of savings $21,262 $31,367 $51,931 $76,615 $113,565
Debt principal payment $0 $0 $0 $0 $0
Fixed asset additions $2,500 $0 $21,497 $33,019 $0
Total full costs (estimated) $279,157 $408,275 $699,490 $1,040,416 $1,492,163

Capital structure indicators

Liquidity info 2017 2018 2019 2020 2021
Months of cash 0.0 0.0 3.7 1.4 1.2
Months of cash and investments 0.0 0.0 3.7 1.4 1.2
Months of estimated liquid unrestricted net assets -0.5 -0.5 0.3 -0.8 0.1
Balance sheet composition info 2017 2018 2019 2020 2021
Cash $767 $0 $193,340 $108,281 $139,889
Investments $0 $0 $0 $0 $2,010
Receivables $0 $0 $180,000 $120,000 $60,000
Gross land, buildings, equipment (LBE) $2,500 $2,500 $23,997 $57,016 $57,016
Accumulated depreciation (as a % of LBE) 10.0% 30.0% 15.2% 26.4% 54.1%
Liabilities (as a % of assets) 394.0% 911.4% 11.8% 19.8% 21.4%
Unrestricted net assets -$8,871 -$14,199 $36,356 -$35,519 $20,555
Temporarily restricted net assets $0 $0 N/A N/A N/A
Permanently restricted net assets $0 $0 N/A N/A N/A
Total restricted net assets $0 $0 $318,163 $259,700 $170,000
Total net assets -$8,871 -$14,199 $354,519 $224,181 $190,555

Key data checks

Key data checks info 2017 2018 2019 2020 2021
Material data errors No No No No No


The people, governance practices, and partners that make the organization tick.

Letter of Determination is not available for this organization
Form 1023/1024 is not available for this organization

CEO, Founder

Marci Hamilton

Marci is the founder and CEO of CHILD USA. She is also the Fels Institute of Government Professor of Practice and a Resident Senior Fellow in the Program for Research on Religion at the University of Pennsylvania. Before moving to Penn, Professor Hamilton held the Paul R. Verkuil Chair in Public Law at Benjamin N. Cardozo School of Law, Yeshiva University. Prof. Hamilton is the leading expert on clergy sex abuse and child sex abuse statutes of limitation (“SOL”). She has been invited to testify and advise legislators in every state where significant SOL reform has occurred. She is the author of Justice Denied: What America Must Do to Protect Its Children (Cambridge University Press), which advocates for the elimination of child sex abuse statutes of limitations. She has filed countless pro bono amicus briefs for the protection of children at the United States Supreme Court and the state supreme courts. She is the co-author of Children and the Law (Carolina Academic Press 2017).

Number of employees

Source: IRS Form 990

Children's Healthcare is a Legal Duty USA

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Show data for fiscal year
Compensation data
Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

Children's Healthcare is a Legal Duty USA

Board of directors
as of 03/30/2023
SOURCE: Self-reported by organization
Board of directors data
Download the most recent year of board of directors data for this organization
Board chair

James Marsh, Esq

Marsh Law Firm

Richard Tollner

Jefferey P. Fritz

Brian Kent

Mike Rinder

Christine Ewan

Justin Conway

Brittany Henderson

Jennifer Niven

Elysse Stolpe

Benjamin D. Andreozzi

Kevin P. Dougher

Tom Krumins

Mary Liu

Kerry Kennedy Meltzer

Hillary M. Nappi

Jeffrey R. Pickering

Susanna L. Southworth

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

  • Board orientation and education
    Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes
  • CEO oversight
    Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
  • Ethics and transparency
    Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
  • Board composition
    Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
  • Board performance
    Has the board conducted a formal, written self-assessment of its performance within the past three years? No

Organizational demographics

SOURCE: Self-reported; last updated 4/14/2022

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.


No data

Race & ethnicity

No data

Gender identity

No data


No data

Sexual orientation

No data


No data

Equity strategies

Last updated: 04/14/2022

GuideStar partnered with Equity in the Center - an organization that works to shift mindsets, practices, and systems to increase racial equity - to create this section. Learn more

  • We review compensation data across the organization (and by staff levels) to identify disparities by race.
  • We ask team members to identify racial disparities in their programs and / or portfolios.
Policies and processes
  • We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization.
  • We help senior leadership understand how to be inclusive leaders with learning approaches that emphasize reflection, iteration, and adaptability.
  • We engage everyone, from the board to staff levels of the organization, in race equity work and ensure that individuals understand their roles in creating culture such that one’s race identity has no influence on how they fare within the organization.