Cradle Beach Inc

Nonprofit profile at a glance

EIN
160743025
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Angola, NY, USA
Phone
7165496307
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$2,574,548
Expenses
$2,945,128
Assets
$6,620,816
Liabilities
$560,702

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LAUREN FLOSS (PRESIDENT)
  • BRANDY KAISER MS OTRL (VICE PRESIDENT)

Highest reported compensation

  • ANN-MARIE ORLOWSKI (C.E.O): $152,758 total reported compensation

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

Overview

Mission

Cradle beach unites individuals and families, with a focus on empowering children with special needs and the underserved to become their best selves. We create opportunities for life-changing experiences in a safe and inclusive environment.

What it reported doing in 2024

See schedule o: cradle beach celebrated its 137th year of excellence and service to our wny community and beyond. We continue to expand upon our programming to meeting the ever changing needs of our supported population. We're grateful to serve the growing number of families, campers, respiteers, family caregivers of aging loved ones, volunteers, employees, alumni and community members coming to nourish their overall health and wellness, year round, on our beautiful 66 acre campus. Our overnight summer camp continues to serve the growing and complex needs of our campers while also providing critical support and respite to the entire family unit. New summer camp opportunities are being offered to our 18+ population who are transitioning from high school and in need of summer camp support. Our overnight respite program continues to offer vital skill building for children/adults enrolled in nys opwdd, while their caregivers rejuvenate and tend to their self-care. Respite opportunities have been expanded into the summer months, providing even more opportunities for our participants! Our pathways for caregivers day respite program and collaboration continues to serve exhausted and stressed family caregivers of aging loved ones with monthly support groups, wellness activities and educational resources. An additional monthly program offering, called serenity on the shore, provides fun, meaningful experiences for both caregivers and their aging loved ones with memory challenges. Cradle beach's expansive community engagement, premier location on the shores of lake erie and nature filled oasis, has resulted in increased partnerships and strengthened collaborations. Cradle beach is a proud partner and recipient of service from 2,477 volunteers! As a premier volunteer destination, groups, corporations, non-profits and community partners, large and small in numbers, enjoy the teambuilding, fun and community impact offered through meaningful contributions and year-round volunteerism.

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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 65
  • Accountability: 95
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.9%; rating input score 93
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: $14.01 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.4%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.25; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 92.9% of revenue deployed · 79.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $153K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 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: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Review — Sustainability: Officer compensation ratio scored 52/100.