Strategies for Children Inc

Nonprofit profile at a glance

EIN
043551406
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Boston, MA, USA
Phone
6176424419
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$2,159,020
Expenses
$883,573
Assets
$3,253,671
Liabilities
$74,008

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

Leadership & pay

13 people listed

Highest reported compensation

  • AMY O'LEARY (EXECUTIVE DI): $181,923 total reported compensation
  • TITUS DOSREMEDIOS (DEPUTY DIREC): $134,878 total reported compensation

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

Overview

Mission

Founded in 2001, strategies for children (sfc) is a privately funded policy organization that leverages its core strengths in policy development and monitoring, constituency building and partnerships, research, advocacy, communications/outreach, and practice at both the local and state levels to achieve its goals. Sfc's mission is to ensure that Massachusetts invests the resources needed for all children, from birth to age five, to access high-quality early education programs that prepare them for success in school and life.

What it reported doing in 2024

Sfc made numerous organizational improvements and policy/advocacy advances in fiscal year 2025. Highlights include: - led advocacy for Massachusetts department of early education and care's fy26 budget appropriation, a historic high of 1.68 billion (a 180 million, 12% increase over the fy24 budget two years prior. - monitored federal administration proposals and policy changes and responded strategically by sharing timely information and resources with our early childhood community. - grew sfc's board of directors to 10 members, including 9 new members since 2024. - completed a strategic planning process to guide the next 3 years of our work. - launched a new strategisforchildren.org website. - celebrated 5 years of "the 9:30 call." - launched the new early childhood policy pathways fellowship. - continued hosting the early childhood agenda, evolving its structure for greater impact and community engagement. - graduated cohort 4 of our advocacy network for early childhood.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.2%; rating input score 35
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • 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; 63rd 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: NotApplicable
    • 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: 59.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 3.68; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 35.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 35.2% of revenue deployed · 84.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $745K in reported program spending
  • Leadership: top reported pay $182K · 13 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.