Children's Diagnostic & Treatment Center Inc

Nonprofit profile at a glance

EIN
651026739
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Fort Lauderdale, FL, USA
Phone
9547288080
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$15,466,504
Expenses
$19,053,210
Assets
$7,731,100
Liabilities
$17,504,796

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

Leadership & pay

22 people listed

Executive titles in this filing

  • ANA E CALDERON RANDAZZO (CEO/EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANA E CALDERON RANDAZZO (CEO/EXECUTIVE DIRECTOR): $254,831 total reported compensation
  • LISAGAYE E ROBINSON (PEDIATRICIAN): $249,316 total reported compensation
  • STEWART L WECHSLER (ASSOCIATE CFO): $209,070 total reported compensation

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

Overview

Mission

To promote the optimal health and wellbeing of children and youth with special health care needs by providing family centered, comprehensive prevention, intervention and treatment services within a medical home environment. Our vision is to provide a center of excellence that inspires and supports the optimal potential of our community's children with special health care needs through care, education, research and collaboration.

What it reported doing in 2024

Comprehensive prevention, intervention and treatment services to children - established in 1983 as the follow-up program of the state's regional perinatal intensive care center system, the children's diagnostic & treatment center (cdtc) has grown to be one of the largest childrens agencies in south Florida, serving over 10,000 children and youth annually. The center's focus has always been to provide medical care, case management, social services and other types of intervention to children and adolescents with chronic illnesses and development disabilities and to provide support and education to their families.

Operating model

Revenue model
Grant-funded. 66% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 8
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.2%; rating input score 81
  • Fundraising efficiency: $3,796.96 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: -23.2%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 2.26; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $15.5M in reported program spending
  • Leadership: top reported pay $255K · 22 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $834K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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 — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.