Assoc Mentally Ill Children Westch
Nonprofit profile at a glance
- EIN
- 132554243
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025
- Location
- Briarcliff Manor, NY, USA
- Phone
- 9149419513
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Mental Health Center
Reported finances
- Revenue
- $16,120,248
- Expenses
- $15,486,979
- Assets
- $4,570,516
- Liabilities
- $1,732,779
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- DAVID W MCGORRY (PRESIDENT)
- ELIZABETH KASULKA (VICE PRESIDENT)
- MARLENE CHEATHAM (EXECUTIVE DIRECTOR)
Highest reported compensation
- ELAINE HAAGEN (PSYCHIATRIST): $159,694 total reported compensation
- MICHELLE KOH (PSYCHOLOGIST): $154,432 total reported compensation
- JAQUELINE HASTINGS (SCHOOL DIRECTOR): $150,972 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The association for mentally ill children of westchester, inc. (the clear view school) and amic holding company, inc. (the agency) is a non-profit organization formed under the not for profit law of the state of New York. The agency operates a school for emotionally disturbed children funded by New York state education department (nysed), the New York state office of mental health (omh) and westchester county department of mental health. The agency also operates ira residential habilitation, individual and group day habilitation and medicaid service coordination programs funded by New York state office of persons with developmental disabilities (opwdd). The agency operates and maintains its administrative offices in westchester county, New York.
What it reported doing in 2025
Approximately 94% of the revenues are from educational programs funded by nys sed. The remaining revenue is generated by ira residential, community habilitation, and the office of mental health programs. The expenses noted are the total salary and benefits of all educators and direct care providers of various programs provided by clearview.
Operating model
- Revenue model
- Earned-program. 97% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 60
- Accountability: 86
- Sustainability: 30
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.7%; rating input score 82
- Program expense ratio: 85.1%; rating input score 85
- Fundraising efficiency: $2.36 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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; 64th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.9%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0.3; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 5.2% per year; rating input score 100; 40th percentile among comparable filings
- Revenue growth: 6.2% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 0.4% per year; rating input score 100; 8th percentile among comparable filings
Details
- Where the money goes: 81.7% of revenue deployed · 85.1% of spending went to programs
- Governance: 13 of 13 board members independent · 6 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $13.2M in reported program spending
- Leadership: top reported pay $160K · 16 people listed · 0 of 6 pay-setting controls reported
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes executive pay
- Filing history: 10 filing years from 2015 to 2025
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Financial Efficiency: Fundraising efficiency scored 6/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 41/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.