Clarke Pennsylvania Inc

Nonprofit profile at a glance

EIN
233065167
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Philadelphia, PA, USA
Phone
2673853436
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$2,108,891
Expenses
$2,312,086
Assets
$4,521,182
Liabilities
$7,011,258

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

Leadership & pay

8 people listed

Executive titles in this filing

  • MICHAEL BUDNER (PRESIDENT)
  • SHAWN NAUGLE (PRESIDENT & CEO)

Highest reported compensation

  • EMILY SACHS (INTERIM CFO (END 11/2024)): $282,270 total reported compensation
  • JUDITH SEXTON (CHIEF PROGRAM OFFICER): $213,831 total reported compensation
  • SHAWN NAUGLE (PRESIDENT & CEO): $115,864 total reported compensation

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

Overview

Mission

Clarke provides children, who are deaf or hard of hearing with the listening, learning and spoken language skills they need to succeed.

What it reported doing in 2024

Preschool/early childhood program includes summer services and school-year literacy-based early learning including audiology, speech, and language services as well as on-site collaboration for inclusion opportunities with peers with typical hearing. Clarke educational programs are led by creative and committed professionals trained in early childhood childhood education, speech-language pathology, education of the deaf and listening and spoken language development. Children receive daily auditory speech and language therapy; small class sizes provide individualized attention and classrooms are designed for the unique acoustical needs of children with hearing loss. Curriculum for all ages is aligned with state and national standards and families are actively involved in learning through frequent communication and classroom observations. Clarke's preschool program is comprised of schools in multiple locations: philadelphia, pa, through clarke schools for hearing and speech: canton, ma, northampton, ma, New York, ny and through clarke schools of hearing and speech: several sites, including Pennsylvania, offer on-site audiological services. Each child receives individual attention according to their needs, with goals of developing audition, speech and age-appropriate language as well as developing sensory awareness, fine and gross motor skills, cognition and social skills. Clarke's summer programs, designed specifically for children with hearing loss, are led by experienced teachers of the deaf and through a variety of activities foster leadership and independence while enhancing listening, communication and social skills. Approximately 35 children served.

Operating model

Revenue model
Earned-program. 75% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.5%; rating input score 81
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: $4.85 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • 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; 63rd 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: -9.6%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.96; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 1.55; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: -6.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 80.5% of revenue deployed · 72.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $282K · 8 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $272K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 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 — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.