Lycoming County Crippled Childrens Society Inc

Nonprofit profile at a glance

EIN
240796868
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Williamsport, PA, USA
Phone
5703260565
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,129,789
Expenses
$2,257,112
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

17 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lycoming county crippled children's society is a not-for-profit organization that provides individualized services to children with special needs, ages birth to 21 years, in an atmosphere of caring and partnership with other community agencies. Family-centered education and therapy programs for infants, children and adolescents with disabilities and developmental delays are provided. Our goal-oriented approach maximizes each child's ability to function as independently as possible within the community.

What it reported doing in 2011

The agency provides multidisciplinary, diagnostic and treatment services designed to maximize physical, social, intellectual and emotional abilities in children depending on their needs. The program includes: two preschool classrooms; a classroom designed to meet the needs of children diagnosed with autism spectrum disorder beginning at two years of age; speech therapy, physical therapy and occupational therapy services. A clinical director completes neropsychological evaluations for children and adolescents with a variety of symptoms and problems.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 19
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 14th 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; 65th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6%; rating input score 18; 18th 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 93; 93rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 12.6% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 21 of 21 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 25 of 27 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.