Society for Disabled Children

Nonprofit profile at a glance

EIN
951696723
IRS 990 coverage
2014–2018
Forms available
Form 990 2018
Location
Bakersfield, CA, USA
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Reported finances

Revenue
$71,551
Expenses
$177,510
Assets
$415,811
Liabilities
$26

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • RANDY MCCORMICK (Vice President)
  • JAMIE RUSSELL (President)
  • KAREN BAYNE (Vice President)

Highest reported compensation

  • MICHELLE GOODELL (Executive Dir.): $25,180 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

It is our continuing mission to identify and reach out to the physically and communicatively disabled, assess the need for programs for those persons, seek solutions to problems affecting them, and foster cooperation with all available facilities and resources, public and private.

What it reported doing in 2018

The society for disabled children is dedicated to providing summer camp programs for children with special needs. Camp blue jay and blue jay day camp provide at least 50 children in kern county with special needs an opportunity to attend a summer residential and/or day camp in cambria California and in kern county ca. Camp blue jay was established in 1975 and blue jay day camp in 2010. In 2010 camp was expanded to include hearing and visually impaired children, arthritic, elipeptic, autisitc, downs, and children with learning disabilities. These children are provided with the opportunity to experience activities usually unavailable to them during the summer. The program helps children with special needs develop confidence and independence. Camp also provides respite for the childs family. Ages served 7 21. Speech progam since the 1960s the society for disabled children has provided speech evaluations and therapy by licensed speech pathologists. This speech program provides low to no cost professional help to children who are unable to obtain speech therapy from public schools and to adults who suffer from communication disorders following a stroke, head or neck injury. Ages 3 yrs throug adult. Social activities (including families) this program is designed to extend contact with children and their families in kern county to engage in social and life skills activities to help with overcoming social difficulties, to direct their energies toward positive social goals and to reduce maladjusted behavior patterns to promothe fulfillment of both group and individual potential. Ages served 7-21

Operating model

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

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

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 56.8%; rating input score 57
  • Fundraising efficiency: $0.28 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -148.1%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 2.34; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -11.2% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: -13.4% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 56.8% of spending went to programs
  • Governance: 0 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $25K · 10 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2014 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.