Child Development Center of the Hamptons Inc

Nonprofit profile at a glance

EIN
113325105
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Old Bethpage, NY, USA
Phone
5168701600
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$370,839
Expenses
$593,283
Assets
$66,419
Liabilities
$349,047

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ELLEN PAIGE NELSON (PRESIDENT)
  • ROBERT S BUDD (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • ROBERT S BUDD (CHIEF EXECUTIVE OFFICER): $427,663 total reported compensation
  • CHRISTOPHER LONG (CHIEF OPERATING OFFICER): $336,626 total reported compensation
  • Susan Dickinson (CHIEF FINANCIAL OFFICER): $265,728 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Child development center of the hamptons, inc., operates a special education school for children with and without developmental delays and/or behavioral difficulties from three to five years of age with the goal of eventually expanding services to children through twenty-one years of age. In addition, the organization provides early intervention services to children under three years of age. All services are provided by New York state licensed and certified professionals, including special educators, speech pathologists, psychologists, social workers and physical and occupational therapists.

What it reported doing in 2015

The Child Development Center of the Hamptons Preschool uses the Core Knowledge Preschool Sequence as our classroom curriculum. The Core Knowledge Preschool Sequence is aligned with the New York State standards for early learning. The children learn developmentally appropriate skills in a logical and sequential manner. By providing a solid and well-rounded foundation of skills in all developmental areas, we lay the groundwork for future learning. Our goal at the Child Development Center of the Hamptons Preschool is to build each student's unique strength and address each student's individual needs. In this way, we prepare every child to reach his or her potential. Special education, counseling, applied behavior analysis, physical therapy, occupational therapy and speech and language pathology are services available in the preschool. CDCH has 27 students enrolled in the preschool.

Operating model

Revenue model
Earned-program. 94% 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 60
  • Accountability: 100
  • Sustainability: 5
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -60%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 5.26; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 31%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -26.1% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -27% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -36.4% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $522K in reported program spending
  • Leadership: top reported pay $428K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Related organizations: 3 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.

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: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.