Compass for Kids Inc

Nonprofit profile at a glance

EIN
043291813
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Lexington, MA, USA
Phone
7818624446
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$840,324
Expenses
$711,655
Assets
$386,588
Liabilities
$351,665

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JODI WILINSKY HILL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JODI WILINSKY HILL (EXECUTIVE DIRECTOR): $87,892 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Mission of the Agency is to provide education, workforce development training, coaching, mentoring and support to improve the skills and transform the perspectives of the adults and institutions that matter most to children.

What it reported doing in 2013

Providing educational opportunities for parents, teachs, and child case workers who work with families and children to provide education, consulting and counseling to families

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 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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 95
  • Accountability: 64
  • Sustainability: 50
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: $14.26 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 22nd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.3%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.91; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -3% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 74.7% of revenue deployed · 88.2% of spending went to programs
  • Governance: 10 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $628K in reported program spending
  • Leadership: top reported pay $88K · 12 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.