American Association of Childrens Residental Centers
Nonprofit profile at a glance
- EIN
- 436030981
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Sturtevant, WI, USA
- Phone
- 8773322272
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Residential Care & Adult Day Programs
Reported finances
- Revenue
- $1,752,770
- Expenses
- $1,951,562
- Assets
- $567,659
- Liabilities
- $644,667
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- Kari Sisson (Executive Director)
- Paul Rieger (Board President)
- Donelle Hauser (Incoming President)
- David Wallace (Past President)
Highest reported compensation
- Lisette Burton (Chief Policy and Practice Advisor): $264,204 total reported compensation
- Kari Sisson (Executive Director): $172,045 total reported compensation
- Mark Nickell (Director of Strategic Initiatives): $123,212 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 promote high standards of quality and service in children's residential and community interventions.
What it reported doing in 2024
Provide educational forums via annual conference and seminars to improve standards of residential and community interventions.
Operating model
- Revenue model
- Other-operating. 64% of the money available for current operations came from other operating 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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 46
- Transparency & Controls: 66
- Accountability: 72
- Sustainability: 13
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53.6%; rating input score 54
- Program expense ratio: 48.2%; rating input score 48
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -11.3%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.29; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 1.14; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 28.7%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 12.8% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: 11.8% per year; rating input score 100; 72nd percentile among comparable filings
- Asset growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 53.6% of revenue deployed · 48.2% of spending went to programs
- Governance: 16 of 16 board members independent · 3 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $940K in reported program spending
- Leadership: top reported pay $264K · 19 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $301K reported
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 54/100.
- Moderate — Financial Efficiency: Program expense ratio scored 48/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Operating margin scored 15/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 8/100.