Association for Child Development
Nonprofit profile at a glance
- EIN
- 382068563
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- East Lansing, MI, USA
- Phone
- 5173327200
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Support N.E.C.
Reported finances
- Revenue
- $29,978,144
- Expenses
- $29,974,333
- Assets
- $3,821,877
- Liabilities
- $3,981,750
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JACQUIE ALGEE (PRESIDENT)
- DENISE MEYER (EXECUTIVE DIRECTOR)
Highest reported compensation
- DENISE MEYER (EXECUTIVE DIRECTOR): $103,142 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Association for Child Development (ACD) sponsors the Child and Adult Care Food Program (CACFP) in Michigan and Illinois, with a mission to educate parents and caregivers about nutrition to promote the development of children and establish healthy eating habits to last a lifetime. The Child and Adult Care Food Program (CACFP) is a federal program administered by the United States Department of Agriculture (USDA) to ensure that children and adults enrolled at participating child care centers, child care homes, and adult daycare centers get the best possible nutrition and to assist them in establishing healthy eating habits for life.** The program also provides meals to children residing in emergency shelters and snacks and suppers to youth in eligible after-school care programs. The CACFP plays a vital role in improving the quality of all of these services and making them more...
What it reported doing in 2024
As a child and adult care food program sponsor, the association provides nutrition education to parents and care givers and partial meal cost reimbursement to eligible home care providers and day care centers within two states.currently sponsoring 1,998 family day care homes and 215 centers between Michigan and Illinois. The association is one of three agencies in Michigan and one in ten agencies in Illinois that sponsor the usda child and adult care program. The number of children enrolled was greater than 40,000.
Operating model
- Revenue model
- Grant-funded. 100% of the money available for current operations came from government grants.
- 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 27
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- 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; 66th percentile among comparable filings
- Governance controls: 8 of 8 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: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.13; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 1.04; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 0.3%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: -1.2% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -0.5% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $30M in reported program spending
- Leadership: top reported pay $103K · 10 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.