Children's Institute for Learning Differ

Nonprofit profile at a glance

EIN
911055331
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Renton, WA, USA
Phone
2062328680
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$9,447,515
Expenses
$8,197,063
Assets
$9,975,621
Liabilities
$3,612,158

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

Leadership & pay

14 people listed

Executive titles in this filing

  • CARREEN FANNIN (EXECUTIVE DIRECTOR)
  • WENDY ARMOUR (VICE PRESIDENT)
  • THOMAS EVERILL (PRESIDENT)

Highest reported compensation

  • CARREEN FANNIN (EXECUTIVE DIRECTOR): $341,223 total reported compensation
  • DOMINIC D JIMENEZ (DEPUTY DIRECTOR): $288,620 total reported compensation
  • KATY HOPE (HUMAN RESOURCES OFFICER): $203,984 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 provide innovative school programs, therapies, and training that promote social, emotional, and academic growth for children with severe learning and behavioral challenges.

What it reported doing in 2024

Child provides therapeutic interventions to reach children who would otherwise continue to fail at school. The goal of all child programs is to align the efforts of children, their families and school personnel to increase understanding of learning differences and help children overcome the obstacles to their learning, so they are able to successfully transition back to school programs in their home communities.at child, the focus is on developing a set of durable core strengths - increased levels of self-regulation, an increased ability to maintain relationships, and increased coping skills - to help children achieve ongoing resilience. During the 2024-2025 school year child served 64 students.child employs a project-based curriculum where integrated arts, music, videography and outdoor education are all part of our core programming.credentialed/licensed teachers, mental health counselors, occupational therapists and speech/language pathologists develop and implement activities sequenced over time to help children master behavioral and sensory challenges.since 1977, we have successfully educated children with a range of conditions that interfere with learning, including: communication deficits, inability to self-regulate, anxiety, impulsivity, behavioral challenges, disorganization and inflexible thinking, and sensory processing disorders. Child is a non-public agency approved by the Washington state office of superintendent of public instruction (ospi) and is a private school approved by the Washington state board of education.

Operating model

Revenue model
Earned-program. 99% 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 the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 65
  • Accountability: 92
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.5%; rating input score 68
  • Program expense ratio: 78.6%; rating input score 79
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 17th 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: 13.2%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 19.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 9.7% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 67.5% of revenue deployed · 78.6% of spending went to programs
  • Governance: 6 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $6.4M in reported program spending
  • Leadership: top reported pay $341K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.