Mission: The mission of John Tracy Center is to provide parent-centered services locally and globally to children with hearing loss, offering families hope, guidance, and enc ... (More)

John Tracy Center is a 501(c)(3) organization, with an IRS ruling year of 1973, and deductibiltiy of donations depends on various factors.

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Contact Information

  https://www.jtc.org/

  2160 West Adams Boulevard
Los Angeles CA 90018 

  213-748-5481


You are viewing this organization's new Charity Navigator profile page. To view the legacy version, click here.

Star Rating System by Charity Navigator


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.




Needs Improvement

This charity's score is 79.57, earning it a 2-Star rating. Charity Navigator believes donors can "Give with Confidence" to charities with 3- and 4-Star ratings.

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.


Back to Overall

Star Rated Report

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Program Expense

Program Expense Ratio

71.4%


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

16.3%


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

12.2%


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

6.2%


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

$0.37


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

7.83 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

-3.55%


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 can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy in place and what it does and does not cover. 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 this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting



J. Gaston Kent, Former President & CEO

$129,107 (3.00% of Total Expenses)


Cathleen Mathes, President & CEO

$139,817 (3.25% of Total Expenses)


Current CEO and Board Chair can be found in the Leadership & Adaptability report below.

Source: IRS Form 990 (page 7), filing year 2020

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:

Health clinic (BMF activity code: 154)

School, college, trade school, etc. (BMF activity code: 030)

Aid to the handicapped (see also 031) (BMF activity code: 160)


Foundation Status:

Hospital or medical research organization 170(b)(1)(A)(iii) (BMF foundation code: 12)


Affiliation:

Central - the organization is a parent (group ruling) and is not a church or 501(c)(1) organization. (BMF affiliation code: 6)

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.


John Tracy Center reported being impacted by COVID-19 in the following ways:
  • Program Delivery

  • Fundraising Capacity

  • Revenue

  • Balance Sheet


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

Closing audiology for three months, due to a state order, decreased revenue. When we reopened audiology, we saw fewer children per day to allow for cleaning between appointments, which also lowered revenue. We incurred additional costs, e.g., equipment and software for staff to deliver services from home, materials for families, a server to store videos and photos that therapists use with parents, personal protective equipment, thermometers, and cleaning supplies. Other revenue losses include cancellation of multiple fundraising events and in-person international summer sessions. We received two Paycheck Protection Program loans, which enabled us to maintain staffing.


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

JTC closed its in-person audiology services from March to May in 2020, to comply with public health directives, and again for two weeks in January 2021 due to a COVID-19 surge. When audiology reopened, we spaced out appointments to allow for cleaning in between, reducing the number of children we could see per day. All of JTC’s education services transitioned to remote learning within 48 hours in March 2020. As of fall 2021, some education programs are in-person, and others offer in-person and remote learning options, depending on parents' preferences. We are continuing to see elevated mental health needs for children and families due to the prolonged pandemic. We are offering additional support groups online to assist them.


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

All of our educational programs had to be delivered via remote learning by staff from their homes, including Parent-Infant for children newly diagnosed with hearing loss, preschool, school-age support services, listening and spoken language therapy, speech and language therapy, and summer session for international families. Because JTC has a well-established curriculum for online distance education courses, we did not need to extensively develop or adapt curriculum for online learning. Staff assisted families in signing up for our online distance education courses. For families lacking technology, JTC delivered packages of materials to use at home.


Innovations the organization intends to continue permanently after the pandemic:

Technology and virtual learning are allowing us to reach families all over the world that would have never been able to come to our facility. JTC is planning to provide services like online, live, parent classes and individual telepractice sessions more widely to reach additional families. By expanding listening and spoken language services through telepractice, we will provide essential programs to children and families across the state, nation and globe who cannot come to our facilities.


Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
7/1/20222020 86.60
11/1/20212019 79.57
5/1/20212019 78.14

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

11/1/20192018 83.42
12/1/20182017 81.85
12/22/20172016 82.08
11/1/20162015 82.36
6/1/20162014 86.08
Rating Version: 2.0
10/1/20152014 81.60
11/1/20142013 76.78
10/1/20132012 76.83
10/1/20122011 79.18
6/1/20122010 82.36
11/1/20112010 76.68
9/20/20112009 81.79
Rating Version: 1.0
2/1/20112009 88.43
10/1/20092008 86.75
11/1/20082007 87.44
8/1/20072006 84.56
5/1/20062005 81.48
12/1/20052004 90.74

Previous: Finance & Accountability  / Next: Leadership & Adaptability

...   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

John Tracy Center 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.


Back to Overall

Additional Information

Unscored

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Largest Programs

Largest Programs



John Tracy Center reported its three largest programs on its FY 2019 Form 990 as:


$2,700,495

Spent in most recent FY

113%

Percent of program expenses


Parent-Centered Services


$445,790

Spent in most recent FY

18%

Percent of program expenses


Graduate Program


$100,886

Spent in most recent FY

4%

Percent of program expenses


Public Information and Education


Previous: Impact & Results  / Next: Culture & Community

...   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 John Tracy Center is a passing score. This score has no effect on the organization's Star Rating.

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


Back to Overall

Leadership & Adaptability Report

100

of 100 points

Mission

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


The mission of John Tracy Center is to provide parent-centered services locally and globally to young children with hearing loss, offering families hope, guidance, and encouragement.


Source: Nonprofit submitted responses

Vision

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


• Children who are deaf or hard of hearing have opportunities to develop the speech, language and listening skills they need to thrive. • Families, anywhere in the world, are equipped and empowered with the necessary knowledge, ability, and confidence to help their children achieve their full communication potentials. • As experts in listening and spoken language, we will continue to embrace technological advances, promote early identification, and educate future leaders.


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: Detect hearing loss at the earliest possible time in a child's life

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


Goal Two: Help children develop the speech, language and listening skills they need to thrive.

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


Goal Three: 4. Equip families with the necessary support, knowledge and training to help their children achieve their full communication potential.

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


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

The JTC board approved the expense for President/CEO Cathleen Mathes to participate in the Southern California Leadership Network. The SCLN cohorts engage emerging and established leaders in in-class and experiential learning to support the development of the skills, knowledge and aptitude of cross-sector leaders. In addition, JTC helps covers the cost of professional development conferences or trainings, as well as ongoing continuing education units.

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

  • Policy Advocacy

What are this organization’s external mobilizaton efforts?

JTC has a long history of collaboration and coordination of services with hospitals, pediatric audiology centers, universities, schools and school districts, state and county agencies and nonprofit organizations. These activities enhance our practices and influence, while enabling us to reach a broad range of families. JTC is a member of OPTION Schools, Inc., a national advocacy group for listening and spoken-language programs for the deaf, and of the Alexander Graham Bell Association for the Deaf and Hard of Hearing, which works globally to ensure that people who are deaf and hard of hearing can hear and speak. We partner with Mount Saint Mary’s University as the degree-granting partner for JTC’s master’s and credential program in deaf education. We collaborate with Best Start Metro L.A., a community initiative to build resources for young children, parents and pregnant women. The next generation of audiologists, social workers and speech-language pathologists intern at JTC..

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.


During the pandemic, JTC is continuing all its critical services for children. At the onset of the pandemic, JTC had to close in-person audiology for three months and transitioned all educational services to remote learning. Now, audiology offers a full schedule of in-person testing. As of June 2021, all our preschool students were attending in-person. Families that receive listening and spoken language therapy or speech and language therapy are more comfortable with in-person services, though we continue to offer a virtual option. Friday Family School, a component of Parent-Infant, was virtual in the 2020-21 school year but is in-person as of fall 2021, per parents’ request. School-age support services follow the instructional program of schools, so we provided those remotely in the 2020-21 school year and in-person in 2021-22. We are offering additional support groups online to address the elevated mental health needs of children and families due to the prolonged pandemic. Our 2022 summer sessions for international families will be presented via remote learning for the third year in a row. Despite these adaptations, JTC is enhancing services to meet community needs. In 2021-22, JTC is expanding its speech language pathology services into a full program with a greater array of services, from an SLP program that served children with hearing loss only. We are assisting all children with speech, language or feeding disorders, including children with autism and other disabilities. We added a part-time Spanish-speaking speech language pathologist. Also, we added a third audiologist so we can test more children. The experience we gained in offering our graduate program online during the pandemic will allow us to develop a hybrid program by 2022-23, which prospective students requested.

Source: Nonprofit submitted responses

Additional Information

Unscored

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Organization Leadership

Organization Leadership


Cathleen Mathes

President, CEO

Eric P. Crabtree

Chair

Previous: Leadership & Adaptability

...   Culture & Community


This score provides an assessment of the organization's culture and connectedness to the community it serves. Learn more about how and why we rate Culture & Community.


Culture & Community Score

90

out of 100

John Tracy Center has earned a passing score. This score has no effect on the organization's Star Rating. The organization provided data about how it listens to constituents (Constituent Feedback) and its Diversity, Equity, & Inclusion (DEI) practices (see report below).

The Culture & Community Beacon is comprised of the following metrics:

  • Constituent Feedback: 100/100 (30% of beacon score)

  • Diversity, Equity, & Inclusion: 85/100 (70% of beacon score)


Back to Overall

Culture & Community Report

90

of 100 points

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Constituent Feedback

Diversity, Equity, & Inclusion

85/100 points

70% of beacon score


This organization's score of 85 is a passing score. The organization reported that it is implementing 5 diversity, equity and inclusion (DEI) practices. Charity Navigator believes nonprofit organizations implementing effective DEI policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.


View this organization's DEI Strategies


Methodology


We are utilizing data collected by Candid to document and assess the DEI practices implemented by the organization. Nonprofit organizations are encouraged to fill out the Equity Strategies section of their Candid profiles to receive a rating.


Learn more about the methodology.

Constituent Feedback

100/100 points

30% of beacon score


This organization reported that it is collecting feedback from the constituents and/or communities it serves. 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.


View this organization's Constituent Feedback Practices




Methodology


We've partnered with Candid to survey organizations about their feedback practices. Nonprofit organizations can fill out the How We Listen section of their Candid profile to receive a rating.


Learn more about the methodology.

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. Below you can find more information about the metrics we currently evaluate in this beacon and their relevance to nonprofit performance.


Constituent Feedback


Diversity, Equity, and Inclusion

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