The Manhattan Childrens Center

Nonprofit profile at a glance

EIN
640952338
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2127494604
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$24,331,009
Expenses
$23,492,269
Assets
$28,132,224
Liabilities
$17,221,496

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

Leadership & pay

10 people listed

Executive titles in this filing

  • THOMAS GELB (PRESIDENT)
  • ABIGAIL S WEISS (CHIEF EXECUTIVE OFFICER)
  • JOSHUA GELB (VICE PRESIDENT)

Highest reported compensation

  • THOMAS GELB (PRESIDENT): $515,761 total reported compensation
  • ABIGAIL S WEISS (CHIEF EXECUTIVE OFFICER): $388,945 total reported compensation
  • PERRIE GELB (DIRECTOR OF CLINICAL AFFAIRS): $384,400 total reported compensation

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

Overview

Mission

Provides transdisciplinary behavioral intervention and education to children and young adults, ages six to twenty-one, diagnosed with autism spectrum disorder and other developmental disabilities.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 74
  • Accountability: 42
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 0%; rating input score 0; 3rd 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: 3.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 78% of spending went to programs
  • Governance: 0 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $18.3M in reported program spending
  • Leadership: top reported pay $516K · 10 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $338K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.