Academy Child Development Cntr Inc

Nonprofit profile at a glance

EIN
521228660
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Gaithersburg, MD, USA
Phone
3014246282
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$2,646,048
Expenses
$2,704,020
Assets
$3,065,038
Liabilities
$307,136

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • LESLEY WALSH-EVERHART (PRESIDENT)

Highest reported compensation

  • LESLEY WALSH-EVERHART (PRESIDENT): $130,771 total reported compensation
  • NAUSHABA BOKHARI (DIRECTOR): $64,794 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The academy strives to remain an innovator in the field of educational childcare and preschool-primary school programming. The academy is highly recognized as providing the highest quality level of licensed and monitored childcare and education for children ages 2 months through school-age and for the various cultures and economic backgrounds of the families in montgomery county. The academy's mission and purpose are: to offer developmentally appropriate early childhood/school-age programs; to provide safe, healthy, and reliable childcare options for working parents; to maintain a dedicated, professional staff through competitive salaries, benefits, and ongoing professional development training; to develop and maintain partnerships with parents, staff, community, local, state, and national organizations; to achieve and maintain the highest levels of excels ratings in the state.

What it reported doing in 2025

Provide high quality daycare/education services to approximately 190 children in montgomery county, Maryland.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 56
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 11th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.2%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -8.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -8% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 10th percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 82.2% of spending went to programs
  • Governance: 3 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $131K · 5 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.