United Cerebral Palsy of Broward Palm Beach and Mid-coast Counties

Nonprofit profile at a glance

EIN
590174817
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hialeah, FL, USA
Phone
3057281534
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,516,181
Expenses
$8,049,447
Assets
$1,869,118
Liabilities
$712,382

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

Leadership & pay

15 people listed

Executive titles in this filing

  • LINDA GLUCK CPA (PRESIDENT/CE)

Highest reported compensation

  • LINDA GLUCK CPA (PRESIDENT/CE): $295,641 total reported compensation
  • TAMIKA LEWIS PHD (COOASSIST SE): $177,195 total reported compensation
  • BETTY RODRIGUEZ (CFO/SECRETAR): $173,662 total reported compensation

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

Overview

Mission

The organization's mission is to improve the quality of life of the developmentally disabled by providing training and educational services, residential services and to be an advocate for the developmentally disabled and to provide support to their families.

What it reported doing in 2024

Day program services consist of the following: adult day training program which provides meaningful day activities for adults with developmental disabilities. This program supports the individuals in developing relationships and fosters the desire to learn and maintain adaptive, social, daily living and employment skills. A school that offers early intervention, early childhood education (3 - 5 years old) and elementary school (kindergarten - 10th grade) for children of all levels of abilities. The school offers an individualized, developmentally appropriate program that helps each child reach his/her maximum potential by building on each individual's strengths and skills. Afterschool and summer camps that offers children structured afterschool and summer camp activities/recreation program. Each program provides learning opportunities to increase or maintain age appropriate developmental milestone. This is done through a comprehensive skill development process in the areas of literacy/reading, math, physical fitness, nutrition and daily living activities.

Operating model

Revenue model
Earned-program. 88% 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

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: 92
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 88.6%; rating input score 89
  • Fundraising efficiency: $163.13 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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: 100%; rating input score 100; 63rd 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: -7.1%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 88.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $7.1M in reported program spending
  • Leadership: top reported pay $296K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.