Spaulding Youth Center Foundation Inc

Nonprofit profile at a glance

EIN
222780838
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Northfield, NH, USA
Phone
6032867500
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$388,859
Expenses
$695,780
Assets
$10,585,859
Liabilities
$4,567

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JAMES R CLEMENTS (CEO)

Highest reported compensation

  • JEREMI A SNOOK (COO): $123,582 total reported compensation
  • JAMES R CLEMENTS (CEO): $114,875 total reported compensation
  • MELISSA BLANOCK (DIRECTOR OF PROGRAM QUALITY ASSURANCE): $106,135 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Spaulding youth center foundation is a private, nonprofit corporation created to raise and manage assets to support the programs, values and goals of spaulding youth center (EIN 02-0244216).

What it reported doing in 2015

Provide substantial funding to spaulding youth center, inc. Its sole beneficiary, which in turn 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
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 42
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 56.5%; rating input score 56
  • Fundraising efficiency: $11.93 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -78.9%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 15.21; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -19.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 56.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $393K in reported program spending
  • Leadership: top reported pay $124K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.