Council on Accreditation for Children and Family Services Inc

Nonprofit profile at a glance

EIN
132905215
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Milwaukee, WI, USA
Phone
2127973000
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$2,101,012
Expenses
$1,678,002
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • JODY LEVISON JOHNSON (PRESIDENT AND CEO)

Highest reported compensation

  • JODY LEVISON JOHNSON (PRESIDENT AND CEO): $108,241 total reported compensation
  • JAMES CARR (CHIEF FINANCIAL OFFICER): $52,430 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Coa's mission as developed and approved by its board of trustees is to partner with human and social service organizations to strengthen their ability to improve the lives of the people they serve.

What it reported doing in 2022

Coa's main program is the accreditation of human and social services agencies. Although the nature of the services provided by these agencies may vary, each is required to demonstrate implementation of a series of administration, management and service delivery standards. Coa accredits nearly 1,600 public and private agencies and estimates that these agencies in turn serve approximately 7 million individuals and families each year. The impact of the accreditation process can be demonstrated in the heightened quality of the services these agencies provide as well as in their ability to implement and consistently adhere to sound governance, financial management, risk prevention management, performance quality improvement and human resource processes. With the onset of covid-19, coa rapidly shifted to virtual accreditation operations and training to support organizations and ensure the health, safety and well-being of all staff and volunteers. The process to transition was essentially seamless and organizations did not experience a disruption in their accreditation process. Using lessons learned from the experience in 2021, in 2022 coa returned to onsite reviews while continuing to maximize the use of technology when appropriate to allow for a more efficient and less burdensome process. The coa team also continued accreditation operations while working with others in the organization to consider new services and offerings for the new organization that will result once the merger with the alliance for strong families and communities, inc. Is finalized and approved.coa accredited 64 organizations under its 8th edition standards, 2 organizations under its public standards and 23 organizations under its child and youth development programs. Coa conducted 111 site visits including 76 8th edition reviews, 2 public reviews, 32 child and youth development reviews and 1 military review.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 40
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.2%; rating input score 59
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th 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: 20.1%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 9.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -10.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -3.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 59.2% of revenue deployed · 73.1% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $108K · 21 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 12 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 28/100.