Washington County Children's

Nonprofit profile at a glance

EIN
010357850
IRS 990 coverage
2009–2010
Forms available
Form 990 2010
Location
Machias, ME, USA
Phone
2072553426
Rating confidence
Limited
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$722,582
Expenses
$866,384
Assets
$154,290
Liabilities
$66,850

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

15 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Washington county children's program works with children and their families, in order to create the optimal environments in which children can grow, focusing on prevention and early invention, and increasing the community's awareness of its children's possibilities and special needs.

What it reported doing in 2010

Behavioral consulting, community support and autism services

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 100
  • Accountability: 84
  • Sustainability: 17
  • Growth: 0

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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Fail

Sustainability

  • Operating margin: -19.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -33.6% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -61.9% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $746K in reported program spending
  • Leadership: top reported pay $46K · 15 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2009 to 2010
  • 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 — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.