Acre Family Child Care Inc
Nonprofit profile at a glance
- EIN
- 043036200
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025, Form 990-T 2025
- Location
- Lowell, MA, USA
- Phone
- 9789375899
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $9,510,304
- Expenses
- $8,208,144
- Assets
- $12,303,852
- Liabilities
- $1,310,742
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Zelma Lyons-Khadar (Co-Executive Director)
- Lucas Skorczeski (Co-Executive Director)
Highest reported compensation
- Zelma Lyons-Khadar (Co-Executive Director): $160,798 total reported compensation
- Lucas Skorczeski (Co-Executive Director): $146,594 total reported compensation
- Elizabeth Doherty (Director of Finance): $133,854 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Acre Family Child Care Inc. provides a pathway for women to achieve economic independence by operating high-quality child care businesses in their homes.
What it reported doing in 2025
Acre Family Child Care holds contracts with the Massachussetts Dept of Early Education and Care to administer child care subsidies and provide support for Income Eligible families, Families Experiencing Homelessness and Young Parents Under 24. Acre refers families to a network of licensed contracted family childcare providers. Acre provides the contracted providers with ongoing business support including family referrals, professional development, parent and contract billing and payments for services. In addition, Acre Family Child Care accepts, administers, supports and refers families with childcare vouchers.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and most voting board members are independent. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 66
- Accountability: 100
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.8%; rating input score 82
- Program expense ratio: 94.1%; rating input score 94
- Fundraising efficiency: $255.74 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 18th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 13.7%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 1.5; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 9.7%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: 7% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: 6.9% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 13.7% per year; rating input score 100; 71st percentile among comparable filings
Details
- Where the money goes: 81.8% of revenue deployed · 94.1% of spending went to programs
- Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $7.7M in reported program spending
- Leadership: top reported pay $161K · 16 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $639K reported
- Consistency: 36 of 36 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.