Children's Institute Inc

Nonprofit profile at a glance

EIN
237102632
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5852951000
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$5,455,399
Expenses
$6,345,527
Assets
$5,099,922
Liabilities
$2,160,060

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

Leadership & pay

19 people listed

Executive titles in this filing

  • TERRY HARTMANN (INTERIM EXECUTIVE DIRECTOR)

Highest reported compensation

  • TERRY HARTMANN (INTERIM EXECUTIVE DIRECTOR): $144,750 total reported compensation
  • JOSEPH MCFALL (DIRECTOR OF DATA AND SCIENCE): $144,385 total reported compensation
  • LAURI STRANO (DIRECTOR OF PROGRAMS AND SERVICES): $136,344 total reported compensation

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

Overview

Mission

Joining together to raise every child's complete wellbeing.

What it reported doing in 2024

National services and community partnerships: children's institute has participated in and managed several multi-agency collaborative efforts. The organization is firmly grounded in the philosophy that we can do more for children when we work together than when we work in "silos." children's institute embodies this principle by participating in community initiatives (whether paid or unpaid), offering resources and support to organizational partners, and taking on leadership roles to move collective community work forward using shared data and success metrics. Children's institute is currently engaged in several community initiatives: roc the future, a cradle to career initiative, grow-rochester a universal screening initiative of rochester's 3-year-old children in vision, hearing, cognitive, motor, language, communication, social, emotional, height, weight, (i.e., bmi) and oral health (i.e., dental); rochester area parent program (rapp), a parent engagement initiative, comet a web-based information system that enables the longitudinal collection monitoring and management of multisector (health, education and human services) information and working with communities across nys and the nation in regards to the above efforts.children's institute is known as a center of excellence for the social and emotional development and well-being of children and offers a diverse number of services, programs, and supports. Children's institute provides training, systematic assessment, consultation, and evaluation for individuals and organizations. Services include primary project, the rochester early childhood partnership (recap), grow-rochester, and rochester area parent program. To enable the appraisal of progress toward goals and measurement of positive outcomes, tools are provided to facilitate the effective and efficient means to chart, track, study, improve, and implement knowledge, strategies, and practices that serve children. Tools provided are valid, reliable, normed, and can be accessed online through the comet system, a web-based means of capturing, storing, and reporting on new data, and if applicable, integrating with existing data and systems.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 95% 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: 73
  • Accountability: 100
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $58.97 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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: 98%; rating input score 98; 34th percentile among comparable filings
  • 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 8 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: 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: -16.3%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $5.7M in reported program spending
  • Leadership: top reported pay $145K · 19 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.9M reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 14 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 — Sustainability: Operating margin scored 9/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.