Seton Children's School Inc

Nonprofit profile at a glance

EIN
391391245
IRS 990 coverage
2009–2010
Forms available
Form 990 2010
Location
Glendale, WI, USA
Phone
4143261823
Rating confidence
Limited

Reported finances

Revenue
$2,029,353
Expenses
$2,187,735
Assets
$612,179
Liabilities
$1,569,451

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

20 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Seton children's school is part of columbia st. Mary's inc. ("csm"), a healthcare provider founded in response to identified communities needs, which is sponsored by ascension health, a catholic national health system, and columbia health system, a non-sectarian community health system. Seton children's school's governing body has adopted the mission of csm. Csm exists to make a positive difference in the health status and lives of individuals and our community, with special concern for those who are vulnerable. Csm and its affiliates are committed to providing high-quality, accessible, values-driven programs and services with equal attention to the physical, spiritual, and emotional dimensions of health.

What it reported doing in 2010

Young children have the right, and deserve the privilege, to grow and develop as individuals to their fullest capacity. The focus of seton children's school is on the total child: spiritual, emotional, social, physical and intellectual growth and development. Seton children's school has 2 campuses which provide care for infants through pre-school, and also offers a 4-year old kindergarten program, a before and after school program for children through age 9 and a summer program for children through age 9. The programs provide children's day school activities for working parents consisting of supervision and program instruction to children by qualified personnel. Seton children's school provides a curriculum which includes a developmentally appropriate, theme-based learning program geared to the individual child, a balanced program, including cognitive, social, language and physical development, and field trips, offered to pre-school age children, to supplement the learning experience. Seton children's school extends "charity care" to families who are having financial difficulties, as well as discounts to families with more than 1 child to assist them in their need for qualified care. During fiscal 2011, seton children's school provided care to 200 children, and provided charity care and discounts to 31% of the families attending the school.

Operating model

Revenue model
Earned-program. 99% 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: 64
  • Accountability: 88
  • Sustainability: 12
  • Growth: 60

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; 59th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.8%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 2.56; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.9% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 71.6% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 12 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $1.9M · 20 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2009 to 2010
  • Related organizations: 14 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.