Generation Two Creating Intergenerational Friendships Inc

Nonprofit profile at a glance

EIN
770688957
IRS 990-EZ coverage
2010–2023
Forms available
Form 990-EZ 2023
Location
Rochester, NY, USA
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Adult, Child Matching Programs

Official website

Reported finances

Revenue
$102,145
Expenses
$139,897
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • Steve M Dubnik (President and CEO)

People named in this filing

  • Steve M Dubnik (President and CEO)
  • Bernard Brinbaum (Chair)
  • Michael J Cicero (Assistant Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The G2 mission is to create vibrant intergenerational friendships that promote social and emotional strength necessary for children in kindergarten first grade and second grade to learn in their classrooms in their neighborhoods and in their community. Generation Two is a universal initiative that strengthens the childs and volunteers emotional and social development by dynamically linking the recruitment of senior citizen and young adult volunteers civic engagement with the knowledge gained by the volunteers form year-long friendships intergenerational relationships child advocacy with direct communications to members of the local community about childrens education and health needs child advocacy.

What it reported doing in 2023

G2 offers community volunteers the chance to engage in child-directed play sessions with children in kindergarten through second grade in a supervised setting. Volunteers allow their child play buddy to determine the direction of the play celebrate their choices and encourage students to explore their ideas and interests.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 10
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -37%; rating input score 4; 4th 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: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 23.5% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $866K in reported program spending
  • Leadership: top reported pay $0 · 32 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.