Center for Early Intervention on Deafness

Nonprofit profile at a glance

EIN
942914703
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Berkeley, CA, USA
Phone
5108484800
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$2,194,735
Expenses
$2,543,417
Assets
$2,725,430
Liabilities
$1,565,938

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Karen Dempsey (President)

Highest reported compensation

  • Cindy Dickeson (Executive Dir.): $169,505 total reported compensation
  • Casey Heidohrn (Lead Audiologst): $109,180 total reported compensation

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

Overview

Mission

CEIDs mission is to maximize the communication potential of young children (0-5 yrs old) who are deaf, hard of hearing, or have severe speech/language delays by providing exemplary early start educational services. We strive to create a diverse, inclusive & educationally rich environment in order to empower our students and their families with the academic and social tools needed to reach their full potential.

What it reported doing in 2024

School, Childcare and Outreach Programs: Through our education programs and outreach and training programs, we provided specialized services to over 200 individuals. Our services impacted families residing throughout the greater San Francisco Bay Area. More than 50% of the children we serve are considered to be low income by California poverty standards. Our core early intervention program served young children and their families throughout on-site toddler and preschool classes, home visits services, and educational workshops. Children served in these programs are deaf, hard of hearing and/or have severe speech and language delays. Over 65% of these children have multiple disabilities in addition to being deaf or hard of hearing. Our childcare program serves children ranging in age 2 to 5. The majority of children in this program have typical hearing and are peers to our deaf and hard of hearing students. The children interact in our inclusive education programs allowing all of the students to benefit from the diversity of abilities and experiences present preparing them all for success in kindergarten.

Operating model

Revenue model
Earned-program. 66% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.3%; rating input score 87
  • Program expense ratio: 75.3%; rating input score 75
  • Fundraising efficiency: $2.84 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -15.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 87.3% of revenue deployed · 75.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $170K · 10 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $106K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2018 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.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.