A Child's Song
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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Complaints
A Child's Song does not meet the following 8 Standards for Charity Accountability:
Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.
ACS does not meet this Standard because its board of directors does not:
- Review the performance of the Chief Executive Officer at least once every two years.
- Ensure that the organization‘s arrangements with outside fundraising firms are made in writing.
- Receive information about the financial arrangements made with outside fundraising firm(s) and/or consultant(s) hired in 2021.
Standard 4 (Compensated Board Members)
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.
ACS does not meet this Standard because:
- Three member(s) out of the seven-member board of directors (43%) is/are compensated either directly or indirectly.
Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
ACS does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
ACS does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.
ACS does not meet this Standard because:
- According to its 2021 IRS Form 990, the organization spent $97,130 or 25% of its total expenses on programs.
Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
ACS does not meet this Standard because, when the organization provided 2023 budget information, it indicated that the budget:
- Did not identify total projected administrative expenses.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
ACS does not meet this Standard because:
- The organization states it does not have an annual report covering activities conducted in 2022.
Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
ACS does not meet this Standard because the organization’s website, https://achildssong.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- A summary of 2022 program service accomplishments.
The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 5, 10, 11, 13, 15, 19
A Child's Song meets the remaining 6 Standards for Charity Accountability.
Stated Purpose:
“to nurture an appreciation for music while providing programs and education to share the developmental, healing, and social-emotional benefits of music for children and adults.”
Year, State Incorporated:
2003, CO
A Child’s Song (ACS) reports it offers personalized and group music lessons to all ages and levels, in-person and online. The organization provides early childhood programming for pre-K students, known as Melody Gym, instrument programming for keyboards, string instruments, and voice, as well as, therapeutic programs for special needs students. ACS’ programs are offered in their facility and community spaces. The organization partners with multiple Title 1 schools within Adams County, Colorado, to provide music education during and after school. ACS offers scholarships and financial aid for students who have a desire to continue their music education but may have limited financial capability.
For the year ended December 31, 2021, A Child's Song's program expenses were:
| Program services | $97,130 |
| Total Program Expenses | $97,130 |
Chief Executive
Sandy Taylor, Executive Director
Compensation*
$28,031
Chair of the Board
Andrew Hall
Chair's Profession / Business Affiliation
Business System Administrator, Netsmart
Board Size
7
Paid Staff Size
10
*2021 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Note: The highest-paid employee for 2021 was Assistant Director Kristen Orlando who received $29,007 in total compensation.
Method(s) Used:
Grant proposals, Internet, Direct mail appeals, Special events
Fundraising costs were 12% of related contributions. (Related contributions, which totaled $282,747, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on A Child's Song's audited financial statements for the year ended December 31, 2021.
Source of Funds
| Special events | $1,130 |
| Other income | $16,230 |
| Rental income | $24,050 |
| In-kind contributions | $107,218 |
| Program service revenue | $124,427 |
| Contributions and grants | $174,399 |
| Total Income | $448,584 |
Programs: 25% Fundraising: 9% Administrative: 67%
| Total Income | $448,584 |
| Total expenses: | $395,548 |
| Program expenses | $97,130 |
| Fundraising expenses | $35,327 |
| Administrative expenses | $263,091 |
| Other expenses | $0 |
| Income in Excess of Expenses | $53,036 |
| Beginning Net Assets | $67,368 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $119,364 |
| Total Liabilities | $78,325 |
| Total Assets | $197,689 |
Note: According to ACS’ 2021 IRS Form 990, the organization received in-kind contributions of $107,218 for professional services.
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.
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Meets Standards
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Standards Not Met
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Review in Progress
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Unable to Verify
Report completed by:
BBB Wise Giving Alliance