Boston Children's Foundation Inc
Nonprofit profile at a glance
- EIN
- 200998262
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- South Boston, MA, USA
- Phone
- 6176999939
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Health Support Services
Reported finances
- Revenue
- $1,156,320
- Expenses
- $1,220,524
- Assets
- $493,844
- Liabilities
- $178,024
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- ROBERT MACY (EXECUTIVE DIRECTOR)
Highest reported compensation
- ROBERT MACY (EXECUTIVE DIRECTOR): $131,000 total reported compensation
- DICKI JOHNSON MACY (DIRECTOR): $131,000 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 an integrated, community-based trauma response program utilizing state-of-the-art, trauma-specific intervention strategies with the goal of decreasing the negative effects of maltreatment and exposure to traumatic incidents and community violence on children, youth, and families.
What it reported doing in 2024
To provide an integrated, community-based trauma response program utilizing state-of-the-art, trauma-specific intervention strategies with the goal of decreasing the negative effects of maltreatment and exposure to traumatic incidents and community violence on children, youth and families and to provide emergency stabilization responses for Massachusetts residents disproportionately impacted by the covid-19 pandemic as well as to provide intermediate and long-term psychosocial support services for children, families and elders struggling with covid-19 grief, loss, food, fuel, and housing shortages.the program includes the rainbow dance program. Trauma informed care training, pfa. Spr. Ptsm tic 101 and 102 certification, suicide prevention and trauma-informed leadership change workshops. Due to the covid-19 pandemic, which had an extreme impact on boston and the metro boston neighborhoods, the boston children's foundation was called upon by the departments of public health and mental health to respond to and offer trauma-informed support for multiple losses and extreme toxic stress for health care workers and neighborhood psychosocial specialists.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 86
- Accountability: 32
- Sustainability: 20
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88%; rating input score 88
- Program expense ratio: 83.4%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th 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: 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -5.6%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.36; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 21.5%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: 14.8% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 14.2% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 19% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 88% of revenue deployed · 83.4% of spending went to programs
- Governance: 0 of 2 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1M in reported program spending
- Leadership: top reported pay $131K · 2 people listed
- Highest-paid contractors: 2 contractors listed · $380K reported
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Operating margin scored 23/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.