Armonk Children's Corner

Nonprofit profile at a glance

EIN
133182064
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Armonk, NY, USA
Phone
9142736224
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$957,212
Expenses
$785,659
Assets
$921,050
Liabilities
$29,886

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

Leadership & pay

6 people listed

Executive titles in this filing

  • VALERIA OROZCO (PRESIDENT)
  • SARAH HENDERSON (VICE PRESIDENT)
  • JILL ALIOTO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JILL ALIOTO (EXECUTIVE DIRECTOR): $113,347 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 establish, maintain and operate enrichment programs and activities in the byram hill central school district before and after scheduled public school hours.

What it reported doing in 2024

Am program - our before school program is designed to help children get ready for the day in a relaxed and friendly environment, while allowing parents to adhere to their busy schedules. Crafts and activities are prepared for those children interested in participating. Buses to the other elementary school are provided by the byram hills transprotation department. Children are also welcome to bring their breakfasts from home. Days open: m/f 7:05am to 9:05am.pm program - our after school program provides enrichment projects. Acc's after school program offers a dynamic sports program. This provides children with noncompetitive organized athletic activities as well as cooperative games each day. Other activities offered are arts and crafts, science and nature, cooking and baking and unique workshops and classes. Snack is always provided each day upon arrival. Homework assistance is also available buses from the other elemntary and middle schools are provided by the byram hills transportation department. Days open: m/f 3:16pm - 6:30 pm. Half day program (in addition to the am and pm programs) - 2 days in november, 1 days in march and 3 days in june, children are released at 12 noon for parent/teacher conferences and acc provides care for the children who require acc's services. The same activites as the pm program are provided children who attend bring lunch from home. Snacks are provided at 2:30 and 4:30pm.full day program (in addition to the am and pm and half day programs) this occurs only on superintendent's days and parent conferences. It is usually 3 times a year 1 day in the fall and 2 in the spring. We are open from 7 am to 6 pm.

Operating model

Revenue model
Earned-program. 98% 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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.5%; rating input score 55
  • Program expense ratio: 67.9%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.9%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 54.5% of revenue deployed · 67.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $533K in reported program spending
  • Leadership: top reported pay $113K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.