Crestwood Children's Foundation
Nonprofit profile at a glance
- EIN
- 161444039
- IRS 990 coverage
- 2009–2012
- Forms available
- Form 990 2012
- Location
- Rochester, NY, USA
- Phone
- 5852567500
- Rating confidence
- Limited
- Sector
- Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.
Reported finances
- Revenue
- $73,677
- Expenses
- $21,470
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
17 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Crestwood children's center (the foundation) was formed for charitable, scientific and educational purposes, and to provide funds to or for the benefit of crestwood children's center and associated organizations.
What it reported doing in 2012
Fundraising, managing assets, and granting funds in the best interests of crestwood children's center
Operating model
- Revenue model
- Donor-supported. 82% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 95
- Accountability: 91
- Sustainability: 46
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
- Pay-setting controls: 6 of 6 controls in place; rating input score 100
- Compensation committee: Pass
- Independent consultant: Pass
- 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: 100%; rating input score 100; 79th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 92.9%; rating input score 93; 29th 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: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 70.9%; rating input score 96; 96th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 346.6%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -36.9% per year; rating input score 0; 23rd percentile among comparable filings
- Asset growth: -35.9% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 13 of 14 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $20K in reported program spending
- Leadership: top reported pay $444K · 17 people listed · 6 of 6 pay-setting controls reported
- Consistency: 14 of 14 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 4 filing years from 2009 to 2012
- Money network: 1 filed money-flow record
- Related organizations: 8 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 — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Officer compensation ratio scored 2/100.