Arizona Early Childhood Education Association

Nonprofit profile at a glance

EIN
860405298
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
Phoenix, AZ, USA
Phone
6022523845
Rating confidence
Limited
Sector
Community Health Systems

Official website

Reported finances

Revenue
$107,562
Expenses
$194,652
Assets
$137,092
Liabilities
$1,388

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JAMES EMCH (PRESIDENT)
  • BILL BERK (VICE PRESIDENT)
  • ERIN RADEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ERIN RADEN (EXECUTIVE DIRECTOR): $95,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A professional nonprofit organization of private nonprofit and proprietary licensed child care centers throughout Arizona with a mission to promote accessible, affordable, and quality early care and education that meets the need of arizonas families and young.

What it reported doing in 2018

1 provided professional development training to hundreds of early childhood professionals through aecea sponsored director training series, first teeth first, and numerous community presentations. 2 continued a child care center directors peer mentoring program in partnership with rio salado college. 3 represented private child care facilities through participation in a series of public task forces, advisory committees, and work groups that shape policies, programs, and procedures that affect private child care facilities. 4 generated state and local media coverage on issues about the field of child care and the impact of the economy and state cuts on child care businesses. 5 participated in the professional development work group to continue the implementation of a professional development system for the early childhood workforce. 6 served on azeca committees to build arizonas early childhood system.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 18
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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: 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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -81%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 48.8%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.1% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $95K · 13 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2011 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.