Altadena Children's Center

Nonprofit profile at a glance

EIN
954340322
IRS 990 coverage
2009–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Pasadena, CA, USA
Phone
6267976142
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$1,136,738
Expenses
$1,018,200
Assets
$650,975
Liabilities
$103,135

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • SHONNA CLARK (EXECUTIVE DIRECTOR)
  • ALISON BRETT (PRESIDENT)
  • MATT SCHODORF (VICE PRESIDENT)

Highest reported compensation

  • SHONNA CLARK (EXECUTIVE DIRECTOR): $68,908 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Strengthens families through quality childcare & education - infants through prekindergarten.

What it reported doing in 2023

Provides year-round early care and education for infants, toddlers and preschool children. Hour 2 of operation are 7 a.m to 6 p.m. Moday through friday. Full tie and part time care is offered. Curriculum is guided by national quality standards, supporting development across all areas of growth -- social, emotional, cognitive and physical. A comprehensive parent invlovement program encourgaes all families to participate in their child's early childhood education experience.

Operating model

Revenue model
Earned-program. 75% 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

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $16.44 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.4%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 82.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $841K in reported program spending
  • Leadership: top reported pay $69K · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.