Child and Adolescent Treatment Services Inc

Nonprofit profile at a glance

EIN
160839225
IRS 990 coverage
2011–2016
Forms available
Form 990 2016
Location
Cheektowaga, NY, USA
Phone
7168193420
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Psychiatric Hospitals

Official website

Reported finances

Revenue
$8,017,098
Expenses
$7,893,544
Assets
$3,192,537
Liabilities
$910,594

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

Leadership & pay

15 people listed

Executive titles in this filing

  • SHEILA KORMAN (Vice President)
  • BONNIE GLAZER (President)

Highest reported compensation

  • BONNIE GLAZER (President): $161,788 total reported compensation
  • JAMES CARDONE (Sec / Treas): $148,886 total reported compensation
  • SHEILA KORMAN (Vice President): $126,930 total reported compensation

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

Overview

Mission

Promote the emotional well-being of children and families by providing professional counseling and treatment services in child friendly environments.

What it reported doing in 2016

INTENSIVE CASE MANAGEMENT & ENHANCEMENT - THIS PROGRAM PROVIDES CARE COORDINATION SERVICES TO FAMILIES WHO HAVE A CHILD OR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES. Intensive counseling, case management and additional services to address needs, support families to gain the skills necessary to safely preserve the family unit.

Operating model

Revenue model
Earned-program. 62% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 36
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.2%; rating input score 87
  • Program expense ratio: 88.5%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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; 64th 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: 1.5%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 87.2% of revenue deployed · 88.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $7M in reported program spending
  • Leadership: top reported pay $162K · 15 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $178K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.