The S June Smith Center

Nonprofit profile at a glance

EIN
231728154
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Lancaster, PA, USA
Phone
7172994829
Rating confidence
Limited
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$2,547,630
Expenses
$2,602,360
Assets
$528,787
Liabilities
$381,669

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

17 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Supports children with disabilities in achieving their potential and promotes their full participation within their families, schools, and communities.

What it reported doing in 2012

The center operates four preschools in lancaster county. The preschools include children from age three to five and provide early intervention services for children with special needs as well as daily interaction with typical preschool children. Children referred to our preschools have an individualized educational plan specific to the child's needs. Physical, occupational and speech therapies are provided in an integrated, inclusive setting. Funding for the preschool comes from the lancaster-lebanon intermediate unit 13 and from private tuition. Support is also received from a united way allocation grant.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 22
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: NotApplicable
    • 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: -2.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.72; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.6% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $69K · 17 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 3 filing years from 2010 to 2012
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.