Brooklyn College Child Care Services Inc

Nonprofit profile at a glance

EIN
113227493
IRS 990 coverage
2009–2016
Forms available
Form 990 2016
Location
Brooklyn, NY, USA
Phone
7189515778
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$1,185,426
Expenses
$1,109,463
Assets
$979,239
Liabilities
$8,087

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • APRIL BEDFORD (PRESIDENT)

Highest reported compensation

  • JOSEPH GIOVANNELLI (DIRECTOR): $305,429 total reported compensation
  • APRIL BEDFORD (PRESIDENT): $260,912 total reported compensation
  • RONALD JACKSON (CHAIR): $214,853 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Brooklyn college child care services, inc. Maintains and operates a child care center for pre-school aged children of students enrolled at brooklyn college.

What it reported doing in 2016

Child care program offers day programs for infants and toddlers and for pre-school aged children, as well as after-school and weekend programs for children from preschool through elementary school years. The center offers instructional, observational, and research opportunities for students and faculty of brooklyn college and throughout cuny.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 65
  • Accountability: 59
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 37.5%; rating input score 38; 9th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.4%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 46.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 85.9% of spending went to programs
  • Governance: 3 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $953K in reported program spending
  • Leadership: top reported pay $305K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2009 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 5 filed related-organization links
  • 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.
  • Moderate — Accountability: Independent voting board scored 38/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.