Children's Service Inc

Nonprofit profile at a glance

EIN
231352082
IRS 990 coverage
2012–2014
Forms available
Form 990 2014
Location
Philadelphia, PA, USA
Phone
2155463503
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$3,766,548
Expenses
$3,913,553
Assets
$360,768
Liabilities
$2,672,711

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • John Griswold Jr (President)
  • Duane Myers (Vice President)
  • Dorothy P Simmons (Executive Director)

Highest reported compensation

  • Dorothy P Simmons (Executive Director): $70,279 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide behavioral health counseling, foster care, adoption, independent living and other related services to disadvantaged residents of Philadelphia, Pennsylvania

What it reported doing in 2014

All other programs related to helping disadvantaged children of the area, such as after school programs and programs to help with truancy issues.

Operating model

Revenue model
Earned-program. 71% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th 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; 65th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -3.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 7.41; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: -14% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -14.2% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -39.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 93.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.6M in reported program spending
  • Leadership: top reported pay $70K · 15 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2012 to 2014
  • Contacts: How to reach this organization
  • Money network: 5 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.