Delaware Guidance Services for Children & Youth Inc
Nonprofit profile at a glance
- EIN
- 510071906
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Wilmington, DE, USA
- Phone
- 3026523948
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Mental Health Center
Reported finances
- Revenue
- $8,223,010
- Expenses
- $8,631,173
- Assets
- $7,929,901
- Liabilities
- $6,131,994
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- JOHN KRUKIEL (PRESIDENT)
- VINAY MAHESHWARI MD (VICE - PRESIDENT)
- JILL ROGERS (EXECUTIVE DIRECTOR)
Highest reported compensation
- JILL ROGERS (EXECUTIVE DIRECTOR): $192,840 total reported compensation
- ALISA NOVAK (NURSE PRACTITIONER): $153,147 total reported compensation
- TIFFANY JESTER (CLINICAL OFFICER): $137,870 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o
What it reported doing in 2024
Outpatient counseling [statewide]-counseling takes place at a dgs clinic. Each child is treated within the context of his or her family and the family within the context of its community and cultural heritage. Special attention is given to the distinct problems the child is experiencing and the resources of the family. Treatment might involve any of the following modalities: individual psychotherapy, play or group therapy, behavior modifications, parent conseling, couples and family therapy, psychological evaluation, psychiatric evaluation, and medication. Statewide indicates that the program is provided through a partnership with the state of Delaware division of prevention and behavioral health services.
Operating model
- Revenue model
- Earned-program. 83% 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 65
- Accountability: 100
- Sustainability: 26
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 90.5%; rating input score 91
- Fundraising efficiency: Limited
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: 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: -5%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.92; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0.77; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings
Growth
- Program expense growth: -2.9% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -2% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -0.7% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 90.5% of spending went to programs
- Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $7.8M in reported program spending
- Leadership: top reported pay $193K · 14 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.1M reported
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- Moderate — Sustainability: Officer compensation ratio scored 41/100.