Alternatives For Children

Nonprofit profile at a glance

EIN
112933851
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
East Setauket, NY, US
Phone
+1 631-331-6400
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$32,258,130
Expenses
$32,102,674
Assets
$16,614,663
Liabilities
$11,599,845

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • DR MATTHEW KRIVOSHEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR MATTHEW KRIVOSHEY (EXECUTIVE DIRECTOR): $243,933 total reported compensation
  • PATRICIA CODERRE (CHIEF FINANCIAL OFFICER): $224,404 total reported compensation
  • JOCELYN CABELLO (CONTROLLER): $219,935 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide high-quality educational and therapeutic programs for children of all abilities, from infancy through preschool, across Long Island.

What it reported doing in 2024

The center operates an educational facility to provide special education and therapeutic services for early intervention children with handicapping conditions. The early intervention program served 270 children during fiscal year 2025.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: $8.83 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 20th percentile among comparable filings

Details

  • What they do: 11 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 89.3% of revenue deployed · 89.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $28.8M in reported program spending
  • Leadership: top reported pay $244K · 15 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $492K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.