Green Chimneys Children's Service

Nonprofit profile at a glance

EIN
141568025
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Brewster, NY, USA
Phone
8342792295
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$29,116,816
Expenses
$30,866,806
Assets
$945,278
Liabilities
$31,927,526

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

Leadership & pay

34 people listed

Executive titles in this filing

  • KRISTIN DIONNE (CHIEF EXECUTIVE OFFICER)
  • CHARANJIT SINGH (VICE PRESIDENT - MIS)
  • WAYNE CUTLER (VICE PRESIDENT)
  • WILLIAM FASANO (PRESIDENT)
  • MARK LESCAULT (VICE PRESIDENT)

Highest reported compensation

  • KRISTIN DIONNE (CHIEF EXECUTIVE OFFICER): $287,814 total reported compensation
  • TARA MCCARTHY (PSYCHIATRIC NURSE PRACTITIONER): $261,667 total reported compensation
  • TIMOTHY SILVA (PSYCHIATRIC NURSE PRACTITIONER): $260,217 total reported compensation

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

Overview

Mission

Green chimneys is a not-for profit organization that serves young people who are experiencing significant emotional, behavioral and academic difficulties. It helps young people to maximize their full potential by providing residential, education, clinical and recreational services that create and nurture connections to the community and the natural world.

What it reported doing in 2024

Community based programsthese programs offers 24-hour services for youth ages 10-18 who are experiencing conflict within the home or who are homeless. The focus is to reunite youths with their families and to provide problem resolution through case management services. In january 2019, children and family treatment support services ("cftss") and home and community based services ("hcbs") became available to medicaid recipients in the community. Cbs providescftss services to 80 youth/familiies and hcbs provides services to 8 youth/families in the community

Operating model

Revenue model
Earned-program. 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 17
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th 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: -6%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 33.78; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 81% of spending went to programs
  • Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $25M in reported program spending
  • Leadership: top reported pay $288K · 34 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.5M reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 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.
  • 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 — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.