Healthy Humor Inc

Nonprofit profile at a glance

EIN
813050519
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2127390494
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Reported finances

Revenue
$1,151,620
Expenses
$1,140,413
Assets
$369,457
Liabilities
$245,760

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DINA PAUL-PARKS (PRESIDENT/CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DINA PAUL-PARKS (PRESIDENT/CHIEF EXECUTIVE OFFICER): $134,432 total reported compensation
  • DEBORAH KAUFMANN (SECRETARY/DIRECTOR OF TRAINING AND EDUCATION): $50,733 total reported compensation
  • KAREN MCCARTY (ARTISTIC DIRECTOR): $28,848 total reported compensation

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

Overview

Mission

Healthy humor is an arts organization whose professional performers create moments of joy, wonder, laughter and comfort for hospitalized children and all others who are most in need.

What it reported doing in 2024

Healthy humor (hh) launched with three partner hospitals in september 2016 to carry forward and build on the legacy of big apple circus clown care, where the healthcare clowning profession was born. It is the preeminent healthcare clowning organization in the united states, its work internationally recognized in the industry. Our flagship program, red nose docs, uses the magic of healthcare clowning to alleviate the stress, fear, sadness and isolation of the hospital environment for young patients and their circle of caregivers. We now have more than 65 performers serving 15 hospitals across the country, including three of the nation's top 5 institutions, cincinnati children's hospital, children's hospital of philadelphia (chop), and children's national hospital. In 34 weekly shifts, our red nose docs carry out their magic on the floors of these hospitals, reaching 51,000 children and families each month - more than 600,000 every year - at what is often the most vulnerable time of their lives. In addition, we continue to cherish our long-standing relationship with hole in the wall gang camp, providing two artists-in-residence every year for the entire summer of this amazing program created by paul newman to provide medically vulnerable children who cannot attend traditional camp the opportunity to still have a summer camp experience.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 75.5%; rating input score 75
  • Fundraising efficiency: $8.31 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 74.7% of revenue deployed · 75.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $861K in reported program spending
  • Leadership: top reported pay $134K · 16 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.