Whaley Children's Center Inc
Nonprofit profile at a glance
- EIN
- 381358235
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-N 2012
- Location
- Flint, MI, USA
- Phone
- 8102343603
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $9,731,254
- Expenses
- $8,756,891
- Assets
- $17,204,981
- Liabilities
- $1,769,165
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Mindy Williams (President & CEO)
Highest reported compensation
- Mindy Williams (President & CEO): $227,719 total reported compensation
- Katrina Taylor (Director of Finance): $93,409 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Whaley Children's Center provides tools to children and families who have experienced trauma to reach their full potential.
What it reported doing in 2024
See Schedule OEstablished in 1926, Whaley Children's Center is a private residential treatment facility serving children from all over Michigan. Whaley cares for and provides treatment for young children who have survived moderate to extreme neglect, physical abuse, and sexual abuse. In addition, children have survived domestic violence, substance abuse, and witnessed extreme violence. With the average age of children being 11 years old, Whaley is one of the few facilities that takes children as young as 5 years old. Our services include residential care, individual therapy, group therapy, family therapy, life skills, social skills, educational services, after care support and mentoring. Whaley provides evidence based treatment including Trauma Focused Cognitive Behavioral Therapy, the Sanctuary Model, Collaborative Problem Solving, and the Circle of Courage. Through the intensive 3:1 support that Whaley provides, which is amongst the highest in the State of Michigan, Whaley has a 75 percent success rate of children leaving to families, armed with the tools and skills to become principled young adults. In 2023, Whaley provided 9,942 days of care to our resident children.
Operating model
- Revenue model
- Earned-program. 75% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 95% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 73
- Accountability: 91
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.4%; rating input score 65
- Program expense ratio: 70.1%; rating input score 70
- Fundraising efficiency: $3.54 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.4%; rating input score 94; 24th 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: 100%; rating input score 100; 72nd percentile among comparable filings
- 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: 7 of 9 controls in place; rating input score 78
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 1.96; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 3.7%; rating input score 64; 64th percentile among comparable filings
Growth
- Program expense growth: 6.3% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 65.4% of revenue deployed · 70.1% of spending went to programs
- Governance: 12 of 12 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $6.1M in reported program spending
- Leadership: top reported pay $228K · 14 people listed · 1 of 6 pay-setting controls reported
- Consistency: 36 of 37 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 11/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.