Child Guidance Center of Southern Connecticut Inc

Nonprofit profile at a glance

EIN
060712058
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Middletown, CT, USA
Phone
2033246127
Rating
31
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$79,256
Expenses
$6,670
Assets
$2,497,177
Liabilities
$6,399

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MARK MASSELLI (PRESIDENT)
  • JESSICA WELT BETENSKY (FORMER CEO)

Highest reported compensation

  • MARK MASSELLI (PRESIDENT): $944,454 total reported compensation
  • MARGARET FLINTER (SECRETARY): $522,240 total reported compensation
  • JASON PNIEWSKI (TREASURER): $351,415 total reported compensation

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

Overview

Mission

The corporation is organized and shall be operated exclusively for the benefit of, to perform the functions of, to carry out the purposes of, and to uphold, promote, and further the welfare and activities of community health center, incorporated. (continued on schedule o)

What it reported doing in 2024

In january, 2020, cgc formalized a new alliance with community health center inc. (chci), a non-profit based in middletown, ct. Chci has become the "sole member" of cgc, which continues to raise funds for the same programs and communities it has served for over 70 years. We are committed to improving the mental and behavioral health of children and teens. Chci continues cgc's activity of offering a broad range of individualized mental health diagnostic, assessment and treatment services to aid children in overcoming psychological, behavioral, developmental, social and familial problems in conveniently located clinics, homes, schools and other community locations.(continued on schedule o)through chci we provide 1) crisis services 2) specialized child and adolescent treatment services, 3) prevention services, and 4) parenting and family support 5) testing and assessments.

Operating model

Revenue model
Investment-supported. 98% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 0
  • Transparency & Controls: 65
  • Accountability: 37
  • Sustainability: 79
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: 91.6%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 374.39; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 3,182.3%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -21.1% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -13.3% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 3 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $944K · 4 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 8 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.