Central Queens Ym-ywha Inc

Nonprofit profile at a glance

EIN
111633509
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Forest Hills, NY, USA
Phone
7182256750
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Young Men's or Women's Associations
Affiliation
Judaism

Reported finances

Revenue
$13,725,805
Expenses
$12,887,601
Assets
$10,265,987
Liabilities
$3,409,632

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

24 people listed

Executive titles in this filing

  • MICHAEL BIZENOV (VICE PRESIDENT)
  • DAVID FRIED (VICE PRESIDENT)
  • DANIELLE ELLMAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DANIELLE ELLMAN (CHIEF EXECUTIVE OFFICER): $219,890 total reported compensation
  • ALEX ANSONG (CHIEF FINANCIAL OFFICER): $152,940 total reported compensation
  • GREG RIDEOUT (CHIEF PROGRAM OFFICER): $147,592 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The agency mission is to sustain and enhance the quality of family and individual life for all members of our community regardless of age, religion, ethnic or cultural background, national origin, gender, sexual identity or preference or disability.

What it reported doing in 2017

The central queens y offers comprehesive range of early childhood programs from the age of three months through five years of age 12 months per year. Through a carefully constructed developmental model, the cqy early childhood programs have emphasized an enviroment that cultivates curiousity, creativity, and compentence in a supportive and nurturing classroom. Services include full day preschool program with extended care option. Fitness and physical activity is supported through organized play in our indoor gym, swimming instruction and outdoor play on our playdeck. Our parenting center provides famlies with critical early learning opportunities including separation classes, music and sports programs, gross motor play, and arts programming. Since our founding we have priortized early childhood education and recognized the value in creating a strong foundation for educational, social, and emotional development. Families also benefit from parent educational workshops, recreational and fitness programs, and supportive services.

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.
  • 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. The required major-donor schedule is missing or incomplete and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 68
  • Accountability: 100
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.2%; rating input score 84
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: $107.31 raised per $1 spent on fundraising; rating input score 86; 86th 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: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 68th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 6.1%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 12.7% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 84.2% of revenue deployed · 89.7% of spending went to programs
  • Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $11.6M in reported program spending
  • Leadership: top reported pay $220K · 24 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.