Partners in Child Development Inc

Nonprofit profile at a glance

EIN
042800853
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Andover, MA, USA
Phone
9784753806
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$10,657,595
Expenses
$10,919,989
Assets
$7,117,139
Liabilities
$3,817,648

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

Leadership & pay

14 people listed

Executive titles in this filing

  • CHRISTIAN HUNT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTIAN HUNT (EXECUTIVE DIRECTOR): $176,039 total reported compensation
  • CHERYL BRUK (DIVISION DIRECTOR, EARLY INTERVENTION PROGRAM): $137,214 total reported compensation
  • BRIAN SAAD (DIRECTOR, ANDERSON SCHOOL): $116,951 total reported compensation

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

Overview

Mission

To provide educational and therapeutic services, at a professional level, for infants, toddlers and preschool children up to 12 years and their families through supporting the family unit and working with each child to develop his or her full potential.

What it reported doing in 2024

Early intervention: our early intervention ("ei") program empowers families and dramatically improves outcomes for children ages 0-3 who have developmental delays or are at risk for delays. Our services are provided at the child's home or childcare site, at no cost to the family, as services are funded through masshealth, private insurance or the Massachusetts department of public health ("dph"). We provide therapeutic interventions that are embedded in families' daily routines and are respectful of each family's culture and learning style. Our highly-specialized and experienced staff work in multidisciplinary teams for both evaluation and therapeutic services. Our team is dedicated to working with young children and passionate about changing the trajectory of their lives serving two catchment areas in the commonwealth of Massachusetts, the lawrence and lowell catchment areas.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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: 76
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.3%; rating input score 85
  • Program expense ratio: 83.6%; rating input score 84
  • Fundraising efficiency: $2.94 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • 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: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 85.3% of revenue deployed · 83.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $9.1M in reported program spending
  • Leadership: top reported pay $176K · 14 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.