Spaulding Academy & Family Services

Nonprofit profile at a glance

EIN
020244216
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Northfield, NH, USA
Phone
6032868901
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Official website

Reported finances

Revenue
$30,862,519
Expenses
$30,114,354
Assets
$49,272,153
Liabilities
$10,282,332

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

Leadership & pay

20 people listed

Executive titles in this filing

  • TODD EMMONS (OUTGOING CEO)
  • MEAGHAN EMMONS (CEO/CFO)

Highest reported compensation

  • TODD EMMONS (OUTGOING CEO): $292,895 total reported compensation
  • MEAGHAN EMMONS (CEO/CFO): $210,111 total reported compensation
  • AMANDA CHAMPAGNE (VP OF FAMILY SERVICES): $184,207 total reported compensation

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

Overview

Mission

Spaulding academy & family services is dedicated to improving and enriching the lives of emotionally and/or intellectually challenged children, youth and their families.

What it reported doing in 2024

Spaulding academy & family services provides high-quality therapeutic, educational, residential and foster care services for children with emotional and behavioral challenges and children with autism or other neurological impairments.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
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

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: 78
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.9%; rating input score 86
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: $1.3 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th 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: 2.4%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 85.9% of revenue deployed · 87.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $26.5M in reported program spending
  • Leadership: top reported pay $293K · 20 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $593K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.