Mission: Association to Benefit Children (ABC) is dedicated to bringing joy and warmth to disadvantaged children and their families through compassionate, sustainable, compre ... (More)

Association to Benefit Children is a 501(c)(3) organization, with an IRS ruling year of 1991, and donations are tax-deductible.

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Contact Information

  http://www.a-b-c.org

 419 East 86th Street
New York NY 10028 

  212-845-3821


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Star Rating System


Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.




Exceptional

This charity's score is 96.46, earning it a 4-Star rating. Donors can "Give with Confidence" to this charity. 

This score is calculated from two sub-scores:

This score represents Form 990 data from 2019, the latest year published by the IRS.

View this organization’s historical ratings.


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Star Rated Report

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Program Expense

Program Expense Ratio

89.0%


The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).


This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Administrative Expenses

8.9%


As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Fundraising Expenses

1.9%


This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Liabilities to Assets Ratio

11.3%


The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).


Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.


Source: IRS Form 990

Fundraising Efficiency

$0.02


The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.


Source: IRS Form 990

Working Capital Ratio

0.94 years


Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.


Source: IRS Form 990

Program Expense Growth

10.73%


We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.


Source: IRS Form 990

Governance


Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.


Sources Include: IRS Form 990

Governance:
Independent Voting Board Members  ... (More)
No Material Diversion of Assets ... (More)

A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:

  • Full Credit: There has been no diversion of assets within the last two years.

  • Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Audited Financials Prepared by Independent Accountant ... (More)

Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.

  • Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.

  • Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Compensates Board ... (More)

Policies


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.


Sources Include: IRS Form 990 and organization's website

Policies:
Conflict of Interest  ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More)

Donors have expressed extreme concern about the use of their personal information by charities and the desire to have this information kept confidential. The exchanging and sale of lists for telemarketing and the mass distribution of "junk mail," among other things, can be minimized if the charity assures the privacy of its donors. Privacy policies are assigned to one of the following categories:

  • Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so.

  • Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy.
  • No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria.

The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes.

(Less)

Transparency


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.


Sources Include: IRS Form 990 and organization's website

Transparency:
CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements on Website ... (More)
Form 990 Available on Website ... (More)

Additional Information

Unscored

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Total Revenue and Expenses

Total Revenue and Expenses

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Salary of Key Persons

Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts include salary, cash bonuses, and expense accounts. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. Read the IRS policies for compensation reporting



ADAM LECZYCKI, CLINICAL DIRECTOR

$237,184


ERI NOGUCHI, CHIEF OPERATING OFFICER

$155,511


GRETCHEN BUCHENHOLZ, PRESIDENT/CEO

$141,000


MATTHEW MANGER, CHIEF FINANCIAL OFFICER

$135,000


CHRISTINA MILLER, PROGRAM DIRECTOR

$113,225


Source: IRS Form 990 (page 7), filing year 2019

Business Master File Data

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website


Activities:

Care and housing of children (orphanage, etc) (BMF activity code: 326)


Foundation Status:

Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi) (BMF foundation code: 15)


Affiliation:

Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)

Data Sources: IRS Forms 990

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).

Pandemic Response

Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.


Association to Benefit Children reported being impacted by COVID-19 in the following ways:
  • ABC's children, staff, and families were impacted by the additional stressors of the COVID-19 pandemic. However, all of ABC's programs continued to run virtually and all additional costs were covered by additional public and private funds.


How COVID-19 impacted the organization's operations financially:

ABC’s emergency response efforts created a large and unforeseen cost, so we engaged in major COVID-19 fundraising efforts to bridge this gap. From the start of the pandemic to date, we have raised over $1.5 million through our COVID-19 disaster relief fundraising efforts. ABC’s operating reserves now total $9.3 million and have grown by around 8% since the start of the current fiscal year.


How COVID-19 impacted the organization's delivery of programs:

The communities served by ABC, which were already vulnerable, experienced additional stressors after the COVID-19 outbreak, including loss of livelihood, food insecurity, and extended quarantine in cramped living space. ABC quickly mobilized a COVID-19 emergency relief effort, distributing over a quarter million meal kits and other necessities, as well as offering emergency childcare for children of first responders. All of ABC’s programs continued throughout the spring and summer and welcomed children back in person in September 2020. While most programs still have hybrid options, the majority of our families have already returned for in-person services.


How this organization adapted to changing conditions caused by COVID-19:

Distribution and delivery of food, infant supplies, and, most crucially, hope, was at the center of our disaster relief efforts. As of the end of our formal food distribution push in early September, we had distributed over a quarter of a million meals to the people who needed them most. When our regular early childhood education programming was operating virtually last spring, the Graham School at Echo Park provided emergency childcare for first responders and other essential health workers. All ABC’s programs have adapted over the course of the last twelve months. Initially, classes and therapy sessions went virtual. To facilitate the change, we delivered new and donated devices to families, so that they could benefit from the full range of our services. ABC staff were always on hand to check in on the health and mental well-being of children, youth, and families, through more than 30,000 phone calls, in-person visits, and virtual sessions.


Innovations the organization intends to continue permanently after the pandemic:

As the ongoing COVID-19 pandemic continues to create emotional and logistical challenges for our families, we have started collaborating with New York's Project HOPE to respond to their immediate, short-term needs. Available via phone and in person, and with help in English, Spanish, and Japanese, ABC’s Project HOPE coordinators are offering emotional support to people experiencing COVID-related anxieties, trauma, and toxic stress. The newly-launched Joyce and David Dinkins Center for Equity will continue compiling and sharing resources as well as cultivating parent leadership through parent-led groups that will organize around sociopolitical issues and advocate for all those who have experienced hate and racism. During the pandemic, ABC formally incorporated Study Buddies Connect (SBC), which provides individualized academic support for students by pairing volunteer mentors with ABC students. In a year defined by a switch to virtual learning, SBC was a notable success story.


Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
5/1/20212019 96.46
7/1/20202018 96.93
10/1/20192018 94.17

This organization received multiple star ratings within this fiscal year, due to an update to it's Accountability and Transparency data and/or the receipt of an amended Form 990.

12/21/20182017 96.61
2/1/20182016 95.59
12/1/20162015 94.79
6/1/20162014 94.48
Rating Version: 2.0
11/1/20152014 90.66
11/1/20142013 95.19
12/1/20132012 93.23
6/1/20122011 92.40
9/20/20112010 93.68
Rating Version: 1.0
9/1/20102009 98.92
7/1/20092008 92.93
3/1/20082007 78.34
4/1/20072006 75.66
10/1/20062005 73.51
9/1/20052004 82.47
8/1/20042003 89.20
12/1/20032002 91.90

...   Impact & Results


This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.


Impact & Results Score

Not Currently Scored

Association to Benefit Children cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.

Learn more about Impact & Results.

Do you work at Association to Benefit Children? Join the waitlist for an updated Impact & Results score.


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Additional Information

Unscored

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Largest Programs

Largest Programs



Association to Benefit Children reported its two largest programs on its FY 2019 Form 990 as:


$12,258,122

Spent in most recent FY

59%

Percent of program expenses


EARLY CHILDHOOD PROGRAMS: INCLUDE BOTH EDUCATION AND DAYCARE PROGRAMS PROVIDED TO THE CHILDREN OF ABC AND THE VAST SERVICES THAT ARE PROVIDED THROUGHOUT THE DAY.


$8,516,640

Spent in most recent FY

40%

Percent of program expenses


WRAP AROUND SERVICES: INCLUDES THE MYRIAD OF PROGRAMS THAT PROVIDE SUPPORT TO THE CHILDREN AND THE FAMILIES OF THE COMMUNITY INCLUDING A MENTAL HEALTH CLINIC, PREVENTIVE SERVICES AND FAMILY SERVICES A ... (More)


...   Leadership & Adaptability


This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.


Leadership & Adaptability Score

100

out of 100

The score earned by Association to Benefit Children is a passing score.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


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Leadership & Adaptability Report

100

of 100 points

Mission

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission


Association to Benefit Children’s mission is to be a champion for all children. ABC strives toward this mission by creating compassionate programs in response to the needs of New York City's most vulnerable children and families. Since its founding in 1986, ABC has served children struggling with the complex and compounded issues of poverty: hunger, emotional and physical abuse, lack of educational support, and homelessness, and who have disabilities, developmental delays, or medical fragilities. In our efforts to combat the established and emerging effects of poverty, we adapt early and stay ahead of challenges as they arise. Our agility as an organization enables us to mobilize quickly to respond to new threats, including the unprecedented and desperate needs created by the COVID-19 crisis.


Source: Nonprofit submitted responses

Vision

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.


ABC's vision is for all children to have a healthy, safe life full of joy, learning, and love in a nurturing family.


Source: Nonprofit submitted responses

Strategic Goals

The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.


Goal One: ABC programs support the whole child: ABC will continue to pursue opportunities to strengthen its current portfolio of early childhood programs in response to shifting community need.

Goal Type: Grow, expand, scale or increase access to the existing programs and services.


Goal Two: ABC staff is devoted to the organization’s mission and vision: ABC will sustain a team of individuals who join its mission to serve children who are vulnerable living in New York City.

Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).


Goal Three: Systems and institutions serving vulnerable children understand and respond humanely to children’s social/emotional health.

Goal Type: New program(s) based on observed changes in needs among our constituencies/communities served.


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

ABC consistently invests in leadership development for staff across the organization in a variety of positions. In the past year, senior staff have received external leadership training from leading universities and all staff have received a variety of trainings relevant to their individual roles.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Raising Awareness

  • Community Building

  • Policy Advocacy

What are this organization’s external mobilizaton efforts?

ABC is an active participant in local and city-wide coalitions and networks such as: Mott Haven Community Partnerships Program, Strong Starts Court Initiative, Council of Family and Child Caring Agencies, Coalition for Behavioral Health, East Harlem Community Partnership Program, Human Services Consortium of East Harlem, NYC Coalition for Children with Special Needs, NYC School-Based Mental Health Committee, East Harlem Community Organizations Active in Disasters, NYC Continuum of Care Coalition, East Harlem Community Health Committee, QUALITYstarsNY, and Children’s Medicaid Redesign Team. We have strong links with hospitals throughout Manhattan including a recent pilot mental health project with NewYork-Presbyterian Morgan Stanley Children’s Hospital, a psychiatry fellow from Mount Sinai and linkage agreements with Montefiore and, previously, Metropolitan Hospital. ABC also raises awareness of its mission through daily social media updates and frequent emails to supporters.

Source: Nonprofit submitted responses

Story of Adaptability

The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.


Last year, despite school closures and city-wide disruption, we delivered all our essential services either in-person or virtually, and we started new disaster response programs to alleviate the enormous burden of the pandemic on our families. As we enter a second year of restrictions due to COVID-19, we have developed and employed innovative and resourceful solutions to ensure all client needs are met. All our programs are operating in-person with a hybrid model, whereby most children and families are attending in person with heightened safety precautions, and those who are not ready to return can receive services remotely. Distribution and delivery of food, infant supplies, and, most crucially, hope, was at the center of our disaster relief efforts. Last year, we distributed over 250,000 meals to the people who needed them most. In our effort to be responsive to every emerging crisis, we have worked with individual families to provide them with funds to solve personal emergencies ranging from providing phone cards and internet to assisting with funeral costs. When our regular early childhood education programming was operating virtually last spring, the Graham School at Echo Park provided emergency childcare for first responders and other essential health workers. We were open 11 hours a day and had over 70 different children enrolled with an average attendance of 25 in the last three months of the program. Two of our teams, the Children’s Mobile Crisis Team (CMCT) and preventive services, were also working on the front line travelling to homes, shelters, and wherever a crisis was unfolding to provide essential treatment and support. ABC’s CMCT continues to respond 24/7 to children with severe mental health crises whenever and wherever they are. While our preventive services team has provided in-person support to families at high risk of domestic violence and child morbidity and mortality who have been especially vulnerable throughout the pandemic.

Source: Nonprofit submitted responses

...   Culture & Community


This score provides an assessment of the organization's engagement with the constituents it serves, a practice we term Constituent Feedback. When organizations listen to constituents, they are able to better deliver on programs and meet the needs of stakeholders. A future version of this Beacon will also assess an organization's people operations and its Diversity, Equity and Inclusion (DEI) metrics.


Culture & Community Score

Not Currently Scored

Association to Benefit Children is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback data. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.


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Culture & Community Report

Unscored

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Constituent Feedback

Constituent Feedback


Constituent Feedback and Listening Practice data are not available for this organization. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.


Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective. We award every nonprofit that completes the Candid survey full credit for this Beacon, in recognition of their willingness to publicly share this information with the nonprofit and philanthropic communities. Although the data is not evaluated for quality at this time, future iterations of this Beacon will include third party or other data that will serve to validate the information provided by the nonprofit.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Our partnership with Feedback Labs and Guidestar by Candid, and other partners including Fund for Shared Insight, GlobalGiving, and Keystone Accountability, enables us to launch the first version of this beacon with Constituent Feedback information collected on Candid's site.


Feedback practices have been shown to support better Diversity, Equity, and Inclusion outcomes, an essential area of assessment that we intend to further expand and develop in the future. Feedback Labs has documented several studies which indicate that beyond achieving organizational goals, nonprofits that are attentive and responsive to concerns and ideas raised by beneficiaries establish stronger relationships with the people they serve, promote greater equity, and empower constituents in ways that can help to ensure better long-term outcomes. You can find resources to help nonprofits improve their feedback practices here.

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