Battelle for Kids

Nonprofit profile at a glance

EIN
311781583
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6144813141
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$5,123,015
Expenses
$7,371,938
Assets
$1,576,469
Liabilities
$277,227

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

Leadership & pay

15 people listed

Executive titles in this filing

  • SAMUEL M DUNCAN (CHIEF EXECUTIVE OFFICER/PRESIDENT)
  • TODD A HELLMAN (VICE PRESIDENT/CFO)
  • VALERIE S GREENHILL (VICE PRESIDENT)
  • ALYSON NIELSON (VICE PRESIDENT)

Highest reported compensation

  • TODD A HELLMAN (VICE PRESIDENT/CFO): $376,256 total reported compensation
  • SAMUEL M DUNCAN (CHIEF EXECUTIVE OFFICER/PRESIDENT): $311,876 total reported compensation
  • ALYSON NIELSON (VICE PRESIDENT): $237,835 total reported compensation

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

Overview

Mission

Collaborating with school systems and communities to realize the power and promise of 21st century learning for every student.

What it reported doing in 2024

Client solutions: battelle for kids supports educators in the design and implementation of 21st century learning and assessment experiences that equip every student for success as a lifelong learner and contributor. Our consulting approach consists of a blended model with both in-person and virtual professional learning experiences through our theory of action that includes vision, strategy and implementation.vision: bfk supports school system leaders in the development of their visionary portrait of a graduate outlining their commitment to rigorous academic content and the intentional integration of 21st century learning competencies. Strategy: bfk supports school system in strategic planing, human capital, and leadership capacity building, facilitation, professional learning and support services. Implementation: bfk supports school systems in the implementation of strategies to achieve the vision of 21st century learning through professional development with teachers (e.g., in curriculum, instruction and assessment), technology and data quality solutions to take programs to scale and with fidelity, engaging products and other professional services.

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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 89
  • Accountability: 91
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 49.9%; rating input score 50
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -13.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -9.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -9.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 49.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.7M in reported program spending
  • Leadership: top reported pay $376K · 15 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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: Program expense ratio scored 50/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.