Children's Guild Ltd
Nonprofit profile at a glance
- EIN
- 471095684
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Baltimore, MD, USA
- Phone
- 4104443800
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Specialized Education Institutions
Reported finances
- Revenue
- $13,499,354
- Expenses
- $11,691,498
- Assets
- $12,271,941
- Liabilities
- $7,646,216
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JENNY LIVELLI (CHIEF EXECUTIVE OFFICER)
People named in this filing
- ROBERT SEABROOKS (BOARD CHAIR)
- RODERICK E THOMPSON ESQ (DIRECTOR)
- TIPHANIE EDWARDS (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The children's guild district of columbia public charter school's mission is to use the philosophy of transformation education to prepare special needs and general education students for college, career readiness, and citizenship in their community by developing in them critical thinking and creative problem solving skills, self-discipline and a commitment to serve a cause larger than themselves.
What it reported doing in 2024
The children's guild public charter school opened its doors in Washington, dc in september 2015. Our school values the unique talents of your child. We offer a personalized learning environment. The children's guild's philosophy of tranzed develops caring, committed and contributing young people for a cause bigger than themselves. The culture of our school is reinforced throughout our school goals, curriculum, environment and systems. At the heart is our student centered approach to teaching and learning where our principles are guided by the way we think, act, care and reflect.
Operating model
- Revenue model
- Earned-program. 95% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 90
- Accountability: 100
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.6%; rating input score 74
- Program expense ratio: 84.9%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- 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; 66th percentile among comparable filings
- Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 13.4%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 1.05; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.62; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings
Growth
- Program expense growth: 5.5% per year; rating input score 100; 46th percentile among comparable filings
- Revenue growth: 6.5% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: 13.7% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 73.6% of revenue deployed · 84.9% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $9.9M in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Highest-paid contractors: 5 contractors listed · $4.2M reported
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.