The Guild for Exceptional Children

What it reported doing in 2024

Day habilitation: gec's six day programs provide daily support, monday through friday, 52 weeks a year to approximately 225 adults living with intellectual and other disabilities annually. We serve people from all over brooklyn (and a few people from queens and staten island). We have recent graduates as well as supporting people living into their 80's in our senior recreational day program, and everyone in between. Within our six models, we provide support to people who require extensive assistance in every aspect of daily living, as well as people who are independent in some areas but need assistance with other areas. People who attend the gec programs benefit from a focus on wellness, skill acquisition, art and ceramics, horticultural therapy, music/theater, computer literacy, community integration, recreational outings to all the gems New York and brooklyn have to offer, and approximatly 15 community worksites which provide meaningful opportunities to learn, to volunteer and to acquire work skills. Every person is challenged to learn and to grow based on his/her individual preferences. Staff efforts are aimed at ensuring each person is offered choices and opportunities to explore new experiences, gain skills and reach greater levels of independence and happiness.

Financial Efficiency

• Mission deployment rate: 85.8%; rating input score 86
• Program expense ratio: 89.7%; rating input score 90
• Fundraising efficiency: $43.07 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

• Consistency checks: 94.4%; rating input score 94; 22nd 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; 66th percentile among comparable filings
• Governance controls: 8 of 9 controls in place; rating input score 89
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • 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: 4.8%; rating input score 53; 53rd percentile among comparable filings
• Total-asset coverage ratio: 0.85; rating input score 30; 30th percentile among comparable filings
• Liabilities to assets ratio: 0.36; rating input score 40; 40th percentile among comparable filings
• Officer compensation ratio: 3.7%; rating input score 62; 62nd percentile among comparable filings

Growth

• Program expense growth: 2.5% per year; rating input score 100; 23rd percentile among comparable filings
• Revenue growth: 2.1% per year; rating input score 100; 19th percentile among comparable filings
• Asset growth: 4.1% per year; rating input score 100; 29th percentile among comparable filings