Charity Report

  • Issued: June 2021
  • Expires: June 2023

A Child's Song

Standards Not Met

  • 6
  • 11
  • 16
  • 17
  • 18
  • 4

303-460-1421

12301 Grant St Unit 200
Thornton, CO 80241-3130

https://achildssong.org

303-460-1421

12301 Grant St Unit 200
Thornton, CO 80241-3130

https://achildssong.org

Standards Not Met

<p><span>This organization does not meet one or more of the 20 Standards for Charity Accountability. Click the conclusions section below for more information.</span></p>

Standards For Charity Accountability

Governance

  1. Board Oversight

    Oversight of Operations and Staff: Standard 1

    Description
    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, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

    The organization meets this standard.

  2. Board Size

    Number of Board Members: Standard 2

    Description
    Soliciting organizations shall have a board of directors with a minimum of five voting members.

    The organization meets this standard.

  3. Board Meetings

    Frequency and Attendance of Board Meetings: Standard 3

    Description
    An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

    The organization meets this standard.

  4. Board Compensation

    Compensated Board Members: Standard 4

    Description
    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.

  5. Conflict of Interest

    Conflict of Interest: Standard 5

    Description
    No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

    The organization meets this standard.

Measuring Effectiveness

  1. Effectiveness Policy

    Board Policy on Effectiveness: Standard 6

    Description
    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.

    A Child's Song does not meet this standard because:Its board of directors does not have a policy to document its process for and frequency of strategic planning.

  2. Effectiveness Report

    Board Approval of Written Report on Effectiveness: Standard 7

    Description
    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.

    The organization meets this standard.

Finances

  1. Program Expenses

    Program Service Expense Ratio: Standard 8

    Description
    Spend at least 65% of its total expenses on program activities.

    The organization meets this standard.

  2. Fundraising Expenses

    Fundraising Expense Ratio: Standard 9

    Description
    Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.

    The organization meets this standard.

  3. Accumulating Funds

    Ending Net Assets: Standard 10

    Description
    Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

    The organization meets this standard.

  4. Audit Report

    Financial Statements: Standard 11

    Description
    Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

    A Child's Song does not meet this standard because:The organization does not conduct an annual CPA Review of its financial statements, which BBB Standards require for charities with revenues between $250,000-$1 million.

  5. Detailed Expense Breakdown

    Detailed Functional Breakdown of Expenses: Standard 12

    Description
    Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

    The organization meets this standard.

  6. Accurate Expense Reporting

    Accuracy of Expenses in Financial Statements: Standard 13

    Description
    Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.

    The organization meets this standard.

  7. Budget Plan

    Budget: Standard 14

    Description
    Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.

    The organization meets this standard.

Fundraising & Info

  1. Truthful Materials

    Misleading Appeals: Standard 15

    Description
    Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

    The organization meets this standard.

  2. Annual Report

    Annual Report: Standard 16

    Description
    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, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

    A Child's Song does not meet this standard because:The organization did not produce an annual report for the past fiscal year.

  3. Website Disclosures

    Web Site Disclosures: Standard 17

    Description
    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.

    A Child's Song does not meet this standard because:Its website, achildssong.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it did not include a link to an annual report.

  4. Donor Privacy

    Privacy for Written Appeals & Internet Privacy: Standard 18

    Description
    Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

    A Child's Song does not meet this standard because:The organization's privacy policy on achildssong.orgdoes not include all of the recommended privacy information. Specifically, it does not indicate what security measures are in place to protect personal information.

  5. Cause Marketing Disclosures

    Cause Related Marketing: Standard 19

    Description
    Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

    The organization meets this standard.

  6. Complaints

    Complaints: Standard 20

    Description
    Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.

    The organization meets this standard.

Conclusion

A Child's Song does not meet the following 5 Standards for Charity Accountability:

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.

A Child's Song does not meet this standard because:Its board of directors does not have a policy to document its process for and frequency of strategic planning.

Standard 11: Financial Statements - Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

A Child's Song does not meet this standard because:The organization does not conduct an annual CPA Review of its financial statements, which BBB Standards require for charities with revenues between $250,000-$1 million.

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, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

A Child's Song does not meet this standard because:The organization did not produce an annual report for the past fiscal year.

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.

A Child's Song does not meet this standard because:Its website, achildssong.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it did not include a link to an annual report.

Standard 18: Privacy for Written Appeals & Internet Privacy - Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

A Child's Song does not meet this standard because:The organization's privacy policy on achildssong.orgdoes not include all of the recommended privacy information. Specifically, it does not indicate what security measures are in place to protect personal information.

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: 4

A Child's Song meets the remaining 14 Standards for Charity Accountability.

Purpose

  • Year, State Incorporated

    1999, CO

  • Stated Purpose

    A Child’s Song, Inc. will provide music education and appreciation for theentire family in order to fully develop the brain on individual, group, andcommunity levels in an atmosphere and environment that nurtures, advances,and preserves the art of creating music. Bringing families together one song at a time, by:- Providing an atmosphere of love, safety, and acceptance in which to learnmusic skills- Providing an environment that fosters physical, social, and emotionaldevelopment- Providing an atmosphere that instills positive self-esteem - Providing an opportunity for families to grow together in a safe, nurturingenvironment- Being an inspiration to children, parents, each other, and the community- Being accountable to the community in providing resources and an integralmusic program- Conducting classes in a professional, creative, and organized manner- Pursuing excellence in all endeavors


Programs

A Child's Song provides music and movement education to people in the community of all ages and abilities in order to improve brain function - growing the brain, healing the brain, and retaining the brain. A Child's Song operates in various venues with varying styles including classes/lessons in our studio, therapy, teaching in preschools, schools and other outreach centers, including:Piano and Keyboard Lessons: In-studio or remote lessons available in private or group settings, starting at age 4 and up. Instructors at A Child’s Song primarily draw from the Bernard and Carolyn Shaak Method of piano instruction. This method allows for a parent to share in the joy of lessons along with their child. Parents learn with their children by playing duets and musical games, as well as setting practice schedules together.Guitar, Bass, Ukulele & Violin Lessons: A Child’s Song offers guitar, bass, ukulele, and violin lessons, for all levels and needs, starting at age six and up. Remote lessons are also available.Drum & Percussion Lessons: A Child's Song offers drum and percussion lessons for all levels and needs, starting at age six and up. Remote lessons are also available. Their music instructors teach theory, sight reading, rhythm techniques, history, and more — all in a low-pressure, nurturing environment.Woodwinds and Brass Lessons: A Child's Song offers woodwind and brass lessons for all levels and needs, starting at age six and up. Remote lessons are also available.Private Singing and Voice Lessons: Individual private and group singing lessons for all levels starting at age six and up. Individual instruction focusing on vocal technique to strengthen the voice and improve confidence. Lessons are geared towards the student who desires more intensive voice training and strives to perform on a solo basis. Lessons include physical and vocal exercises while learning music from a variety of genres and styles, from classical to musical theater. Remote lessons are also available.Music For Children With Disabilities: Music classes for children with dyslexia, attention deficit hyperactivity disorder (ADHD), autism, and other learning disabilities. Reach and Teach classes focus on the needs of children with physical, developmental, social, economic, or emotional challenges. A Child’s Song has adapted mainstream music classes for children who learn at their own unique pace. They also have private lessons by licensed instructors at our studio in Thornton, just outside Denver. Many of their music teachers are also certified in music therapy and early childhood education.Early Childhood Education: A Child's Song's early childhood education class is perfect for children who show interest and fascination with music and movement. A Child's Song's Melody Gym will take that natural curiosity and turn it into a beautiful skill that they can enjoy for a lifetime through Music and Movement group classes for infants, toddlers and preschoolers.School Outreach Programs: Nonprofit grants and donations allow for us to bring group music classes to schools in the Denver Metro area.

For the year ended December 31, 2019, A Child's Song program expenses were:

Program Services $184,810
Program Expenses $184,810

Governance & Staff

  • CEO

    Ms. Sandra Taylor

  • Board Chair

    Mr. Marc Trost, Operational Risk Consultant

  • Chair's Profession / Business Affiliation

    Wells Fargo Bank

  • Board Size

    12

  • Paid Staff Size

    15

Fundraising

Method(s) Used:
Invitations to fundraising events, Print advertisements (newspapers, magazines, etc.), Grant proposals, Internet, Cause-related marketing (affinity credit cards, consumer product sales, etc.), Membership appeals, Appeals via Social Media (Facebook, etc.).

% of Related Contributions on Fundraising: 23.04%

Tax Status

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.


Financial

The following information is based on A Child's Song's IRS Form 990 for the fiscal year ending December 31, 2019

Source of Funds
Contributions and grants $122,814
The Studio $64,986
Non-cash contributions $40,753
Early Childhood $31,395
Rental income $22,400
The Early Childhood Partnership $100
Total Income $282,448

Breakdown of Expenses

Total Income $282,448
Total Expenses: $258,341
Program Expenses $184,810
Fundraising Expenses $37,681
Administrative Expenses $35,850
Other Expenses $0
Income in Excess of Expenses $24,107
Beginning Net Assets $-28,154
Other Changes In Net Assets $0
Ending Net Assets $-4,047
Total Liabilities $78,793
Total Assets $74,746

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 International Association of Better Business Bureaus.

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