Children's Day Treatment Center & School Inc

Nonprofit profile at a glance

EIN
130776140
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2128735708
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$4,053,037
Expenses
$3,999,736
Assets
$3,941,039
Liabilities
$806,492

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

Leadership & pay

14 people listed

Highest reported compensation

  • CARRIE BENWARE CATAPANO (HEAD OF SCHOOL): $371,993 total reported compensation
  • JESSICA CHAMBERS (MIDDLE SCHOOL EDUCATION HEAD): $135,018 total reported compensation
  • JENNA STOGSDIL (CLINICAL HEAD): $113,696 total reported compensation

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

Overview

Mission

West end day school is more than a school - it is a community of students, staff, and parents who have a shared vision. We create a safe haven for learning, strive to be a trusted partner for parents, and foster the development of resiliency in children to build a strong foundation for their lifelong success. Together we: establish an individualized and challenging educational program that supports our bright students and their unique learning styles.cultivate our students' inner strengths by recognizing the impact emotions have on learning.provide a flexible atmosphere, where children feel comfortable meeting high expectations.promote, nurture, and engage relationships, because they are central to our well-being. Ensure that families feel valued, supported, and understood.

What it reported doing in 2024

Academic program (grades 1-8): the curriculum is aligned with New York state learning standards and is tailored to each student's unique learning profile. Core subjects include reading, writing, mathematics, science, and social studies, delivered through small-group instruction with an average class size of 8-10 students. Specialized programs such as preventing academic failure (paf) for reading and the math & you curriculum for mathematics are utilized, emphasizing real-world applications and executive functioning skills. The school's state-of-the-art steam center facilitates hands-on, inquiry-based learning in stem subjects. Social studies instruction incorporates field trips and project-based learning to deepen understanding of historical and cultural contexts.therapeutic and social-emotional support: recognizing that emotional well-being is integral to learning, west end day school provides comprehensive counseling services, including individual and group sessions, classroom-based interventions, and crisis support. Each student is assigned a dedicated counselor who collaborates with families and external providers to ensure consistent support across settings. The school's approach emphasizes the development of self-regulation, resilience, and social skills.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating 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: 67
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.2%; rating input score 74
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: $3.41 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 1.3%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 19.6%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 74.2% of revenue deployed · 75.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $3M in reported program spending
  • Leadership: top reported pay $372K · 14 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Fundraising efficiency scored 10/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.