Incarnation Children's Center

Nonprofit profile at a glance

EIN
134071063
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2129282590
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$57,485
Expenses
$66,157
Assets
$1,476,256
Liabilities
$811,007

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JAMES D CAMERON (PRESIDENT)
  • SCOTT P LA RUE (PRESIDENT/CEO)

People named in this filing

  • JAMES D CAMERON (PRESIDENT)
  • REV MSGR KEVIN SULLIVAN (CHAIR/TREASURER)
  • BEATRIZ DIAZ TAVERAS (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Incarnation children's center (icc) provided specialized medical, nursing and a wide range of therapeutic services for infants, children and adolescents with HIV/AIDS. Icc's unique combination of expertise provides the child and his/her family with an interdisciplinary team designed to meet the challenges of pediatric HIV/AIDS and to minimize its effects for these infants, children and adolescents in all matters pertaining to their health care.

What it reported doing in 2024

Incarnation children's center (icc) was New York city's only skilled nursing facility that exclusively provided specialized residential care exclusively to children living with HIV/AIDS.icc was licensed by the New York state department of health with a certified capacity of 21 beds. Icc ceased operations of its residential facility in march 2021.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 11
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.7%; rating input score 14
  • Program expense ratio: 9.9%; rating input score 10
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -15.1%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 22.31; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -13.9% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -8.8% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: -3% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 13.7% of revenue deployed · 9.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.