The Clarke School for the Deaf Clarke Schools for Hearing and Speech

Nonprofit profile at a glance

EIN
042104008
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Northampton, MA, USA
Phone
4135843450
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$9,993,669
Expenses
$10,416,714
Assets
$46,752,517
Liabilities
$5,290,641

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

Leadership & pay

23 people listed

Executive titles in this filing

  • SHAWN NAUGLE (PRESIDENT & CEO)

Highest reported compensation

  • EMILY SACHS (INTERIM CFO (END 11/2024)): $282,270 total reported compensation
  • JUDITH SEXTON (CHIEF PROGRAM OFFICER): $213,831 total reported compensation
  • MEREDITH BERGER (DIRECTOR OF NY SCHOOLS): $146,061 total reported compensation

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

Overview

Mission

Clarke provides children who are deaf and hard of hearing with the listening, learning and spoken language skills they need to succeed.

What it reported doing in 2024

Clarke school programs: clarke educational programs are led by creative and committed professionals trained in childhood education, speech-language pathology, education of the deaf and listening and spoken language development. Children receive daily auditory speech and language therapy; small class sizes provide individualized attention and classrooms are designed for the unique acoustical needs of children with hearing loss. Curriculum for all ages is aligned with state and national standards and families are actively involved in learning through frequent communication and classroom observations. Clarke's preschool program is comprised of schools in multiple locations: canton, ma, northampton, ma, and New York, ny; through clarke Pennsylvania, inc., located in philadelphia, pa and through clarke school for hearing and speech Florida, located in jacksonville, fl. Several sites offer onsite summer and literacy-based school year services during the school year in addition to on-site audiological services. Each child receives individual attention according to their needs, with goals of developing audition, speech and age-appropriate language as well as developing sensory awareness, fine and gross motor skills, cognition and social skills. Clarke's summer programs, designed specifically for children with hearing loss, are led by experienced teachers of the deaf and through a variety of activities foster leadership and independence while enhancing listening, communication and social skills. Approximately 60 children served.

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 98% 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.
  • 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. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 59.7%; rating input score 60
  • Fundraising efficiency: $2.69 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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: 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: -4.2%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 4.49; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 59.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $6.2M in reported program spending
  • Leadership: top reported pay $282K · 23 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $219K reported
  • Consistency: 42 of 42 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 4 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.
  • 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 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.