The Center for Children and Families

Nonprofit profile at a glance

EIN
262318221
IRS 990 coverage
2012–2015
Forms available
Form 990 2015
Location
Billings, MT, USA
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Temporary Housing

Official website

Reported finances

Revenue
$2,378,225
Expenses
$2,534,803
Assets
$399,973
Liabilities
$265,497

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

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRISTOPHER CURRIER (PRESIDENT)
  • TOM MAHLEN (VICE PRESIDENT)
  • AMY FLADMO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AMY FLADMO (EXECUTIVE DIRECTOR): $42,517 total reported compensation

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

Overview

Mission

A behavioral health and child well-being agency, serving Montana, transforming lives for today and tomorrow by working to ensure the safety, permanency and well-being of children and youth, while strengthening families.

What it reported doing in 2015

Children & families mental health clinic offers behavioral health services that include counseling, psychotherapy, family engagement services, neuropsychological evaluations, therapeutic and psycho-educational groups for children, adolescents, family, couples an adults as well as cae management and supports. Family treatment matters provides an intensive out-patient, gender specific chemical dependency treatment program that engages mothers and their extended family and children in the recovery process and serves families in which children have been abused/neglected or are at significant risk of abuse/neglect due to parent substance addition. Treatment modality includes specific recover, support, as well as educational and developmental services for children. Family matters program provides re-entry support and relationship building services to women and their families who are incarcerated either in the prison or pre-release centers.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: $34.68 raised per $1 spent on fundraising; rating input score 75; 75th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.6%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 20.5% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 88.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $43K · 8 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2012 to 2015
  • 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 — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.