Boyer Children's Clinic

Nonprofit profile at a glance

EIN
911316838
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Seattle, WA, USA
Phone
2063258477
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
Nerve, Muscle and Bone Diseases

Official website

Reported finances

Revenue
$10,615,717
Expenses
$10,754,834
Assets
$15,033,612
Liabilities
$2,184,020

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

Leadership & pay

29 people listed

Executive titles in this filing

  • ALYSSA HOCHMAN (IMMEDIATE PAST PRESIDENT)
  • HEIDI WESTLING (VICE PRESIDENT)
  • WHITNEY HAGGERSON (PRESIDENT)
  • MICHAEL STEWART (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL STEWART (EXECUTIVE DIRECTOR): $218,241 total reported compensation
  • ELLEN KUO (CHIEF DEVELOPMENT OFFICER): $140,408 total reported compensation
  • GAY BURTON (CHIEF PROGRAM OFFICER): $137,209 total reported compensation

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

Overview

Mission

Boyer improves the quality of life for children with special healthcare needs by providing hope, compassion and solutions for each family served.

What it reported doing in 2024

Early childhood special education services promote a child's social and emotional skills in an education setting, starting in the child's home until they are 18 months, and continuing at boyer's inclusive classrooms until age 3. Boyer's inclusive classrooms provide a safe and caring environment with a creative and fun atmosphere where children of differing abilities can grow and learn together. In 2024, boyer provided 10,036 hours of early childhood education.

Operating model

Revenue model
Grant-funded. 72% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: $23.43 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -1.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.4; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 11.7% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 90.3% of spending went to programs
  • Governance: 23 of 23 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $9.7M in reported program spending
  • Leadership: top reported pay $218K · 29 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $124K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 14 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 25/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.