Childrens Center for Communication Inc Beverly School for the Deaf

Nonprofit profile at a glance

EIN
042103886
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Beverly, MA, USA
Phone
9789277070
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$12,743,287
Expenses
$11,840,541
Assets
$13,979,337
Liabilities
$4,885,404

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

Leadership & pay

21 people listed

Executive titles in this filing

  • AIDAN MURPHY (PRESIDENT)
  • DAVID CARLSON (VICE PRESIDENT)
  • KAREN HOPKINS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KAREN HOPKINS (EXECUTIVE DIRECTOR): $351,566 total reported compensation
  • STEFANI TIMMONS (CHIEF OPERATING OFFICER): $131,695 total reported compensation
  • KRISTEN HUMBER (PROGRAM DIRECTOR): $131,052 total reported compensation

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

Overview

Mission

The Childrens Center for Communication Beverly School for the Deaf seeks to enhance the lives of deaf and/or disabled individuals, their families, and communities through person-centered, specialized education programming in a language-rich inclusive environment.

What it reported doing in 2024

Established in 1876, The Children's Center for Communication and Beverly School for the Deaf (CCCBSD) provides a range of educational services and support for children, birth to age 22, and their families living with hearing loss, communication disorders, and/or development or physical challenges. Service delivery impacts children and communities throughout Eastern Massachusetts and Southern New Hampshire. Delivered on the school's campus in Beverly, Massachusetts and around the state CCCBSD programs include; The Beverly School for the Deaf (BSD) Program, the Children's Center for Communication (CCC) Program, the Parent Infant Program, Community Sign Language, adaptive sports and a new Outreach program that is serving deaf and hard of hearing children throughout the northshore in their home school districts through a consultative and direct service educational model.

Operating model

Revenue model
Earned-program. 96% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: $1.75 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.1%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 90.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10.7M in reported program spending
  • Leadership: top reported pay $352K · 21 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 9 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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 — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.