Human Services (P300) IRS Verified DX Registered 990 on File

JUDGE BAKER CHILDRENS CENTER

EIN: 04-2103860 · ROXBURY, MA 02120-3225 · United States · FY 2023 Data

3 out of 5 57 / 100 Based on 2+ years of filings

Financial strength (30%) 77/100

Reliability (20%) 55/100

Effectiveness (25%) 93/100

Impact (25%) No data yet

Financial data: FY 2023 · Scored 9/13/2026

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CharityAI™ Score

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Mission Statement

The Manville School is a therapeutic day school for students in grades K-11 who experience emotional, neurological and/or learning difficulties that have impacted their ability to succeed in previous school settings. Manville has a strong tradition of providing innovative educational programming and comprehensive, evidence-based clinical services. As a result of the integration of these service components, Manville is a school where students with challenging needs can experience academic success, social development, and emotional growth.

Financial Overview — FY 2023

$26.7M

Total Revenue

$30.0M

Total Expenses

$24.9M

Net Assets

324

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 85.1%

Fundraising Efficiency 2901.3%

Operating Reserve 9.94x

Liability-to-Asset 46.0%

Revenue Diversification 94.3%

Executive Compensation $906K

Compared with Peers

FY 2023

Compared with 2,996 similar organizations (United States, Human Services, $10M–$100M in expenses), FY 2023.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	85.1%	87.4%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	12.3%	11.3%	P10P90	Below median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	2.6%	0.2%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	2901.3%	427.2%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	9.9 mo	6.3 mo	P10P90	Above median
Liabilities to assets Total liabilities / total assets · lower is better	46.0%	34.8%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	94.3%	93.0%	P10P90	Below median
Revenue growth Year over year revenue growth	18.9%	6.5%	P10P90
Expense growth Year over year expense growth	18.4%	8.1%	P10P90
Surplus margin Surplus as a share of revenue	-12.4%	1.2%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2023	$26.7M	$30.0M	$24.9M	85.1%	324
2022	$22.5M	$25.4M	$27.6M	82.7%	312
2021	$25.5M	$21.7M	N/A	—	312

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Organization Details

EIN: 04-2103860
State: MA
City: ROXBURY
ZIP: 02120-3225
Classification: P300
Category: Human Services
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1957
Foundation Code: 12
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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