Cathleen Stone Island Outward Bound School Inc

Nonprofit profile at a glance

EIN
043027900
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Boston, MA, USA
Phone
6178305128
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Official website

Reported finances

Revenue
$14,657,645
Expenses
$10,854,501
Assets
$16,427,331
Liabilities
$1,671,872

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

Leadership & pay

32 people listed

Executive titles in this filing

  • SYLVIA WATTS MCKINNEY (PRESIDENT AND CEO)

Highest reported compensation

  • SYLVIA WATTS MCKINNEY (PRESIDENT AND CEO): $237,809 total reported compensation
  • BETH ANN MACNEILL (CHIEF DEVELOPMENT AND COMMUNICATIONS OFFICER): $234,312 total reported compensation
  • RICHARD ATKIND (VP HUMAN RESOURCES & ADMIN.): $152,524 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 individuals with adventurous and challenging experiential learning programs that inspire character development, compassion, community service, environmental responsibility and academic achievement.

What it reported doing in 2024

The organization served 4,000+ participants for a total of 9,800+ program days, primarily focused in the boston public school district, in experiential learning programs. Our pedagogy is based in outward bound's "domain's of thriving" framework tool that highlights four areas of human development: courage, belonging, reflection, and physical engagement. Our outcomes are highlighted in outward bound's "theory of change" where students will take their learnings from the course throughout their life and make commitments to self, others, and the natural world. Through a combination of single day and multi day trips on cathleen stone island, multi day sea kayaking expeditions in the boston harbor islands, and winter programming in classrooms, we make lasting impact on students to reach their potential through challenges they face.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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 available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 67
  • Accountability: 92
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.2%; rating input score 43
  • Program expense ratio: 57.9%; rating input score 58
  • Fundraising efficiency: $5.98 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • 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: 95.5%; rating input score 95; 29th 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: Fail
    • 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: 25.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 43.2% of revenue deployed · 57.9% of spending went to programs
  • Governance: 21 of 22 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6.3M in reported program spending
  • Leadership: top reported pay $238K · 32 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $311K reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 16/100.