Metropolitan Child Services
Nonprofit profile at a glance
- EIN
- 223710149
- IRS 990 coverage
- 2011–2011
- Forms available
- Form 990 2011
- Location
- Brooklyn, NY, USA
- Phone
- 7185993300
- Rating confidence
- Limited
- Sector
- Family Services
Reported finances
- Revenue
- $727,991
- Expenses
- $802,277
- Assets
- $31,919
- Liabilities
- $1,024,232
Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
7 people listed
Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The school operates several programs that pertain to providing education and day care services to children.
What it reported doing in 2011
The school operates a head start program that is funded by the united states department of health and human services ("hhs"). The school receives an annual contract for a fixed amount to provide these services.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- 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: 70
- Accountability: 95
- Sustainability: 8
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 8 of 9 controls in place; rating input score 89
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -10.2%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 32.09; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 5 of 5 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $683K in reported program spending
- Leadership: top reported pay $410K · 7 people listed · 1 of 6 pay-setting controls reported
- Consistency: 22 of 22 current checks pass
- Schedules: 6 filed schedules · includes executive pay
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Liabilities to assets ratio scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.