Imagine a Child's Capacity Inc

Nonprofit profile at a glance

EIN
421580057
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Fitchburg, WI, USA
Phone
6082046242
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Autism

Reported finances

Revenue
$412,032
Expenses
$507,968
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DAVID JOHNSON (EXECUTIVE DIRECTOR)

People named in this filing

  • DAVID STEINER (CHAIR)
  • TONY LARSON (TREASURER)
  • THOM FLICKINGER (DIRECTOR)

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

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Imagine a child's capacity is a nonprofit organization that imagines the capacity of a child with special needs when parents, educators, peers and the community have a wide and diverse range of tools to support that child reaching his or her fullest potential. The tools we offer include individualized therapy, education and community partnerships that foster inclusion, acceptance, and independence.

What it reported doing in 2013

In 2013, our educational partnerships program provided school consultation and training to school districts both statewide and nationally. The program helped teachers, parents, and staff work together to offer effective and innovative educational programming for students with autism and other learning or behavior needs. Public and private schools and daycares were supported by consultants offering a broad base of skills aimed to facilitate purposeful and meaningful changes in the lives of students with complex learning and behavioral challenges and those who support them. We offer solution-focused individualized recommendations and works side by side with school staff to meet the unique needs of each student, family, and school.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: Limited

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: 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.3%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -29.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -34.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $457K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.