Barrett Early Learning Center

Nonprofit profile at a glance

EIN
540505867
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Charlottesville, VA, USA
Phone
4342959202
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$730,982
Expenses
$896,022
Assets
$961,839
Liabilities
$12,592

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Justin Pincham (President)
  • Lorraine Collins (V President)
  • C Kollmansperger (Executive Director,Ex Officio)
  • Deborah Rogers (Executive Director)

Highest reported compensation

  • C Kollmansperger (Executive Director,Ex Officio): $50,780 total reported compensation
  • Deborah Rogers (Executive Director): $41,231 total reported compensation

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

Overview

Mission

Provide high quality child care, that promotes and fosters growth and development in young children primarily for low income individuals and families, by providing high-quality early learning to prepare children for success.

What it reported doing in 2025

The organization mission is to promote and foster growth and development in young children by providing a high quality child care environment that offers a variety of sensory, language, cognative and social experiences.the goal is to generate a love for learning and prepare children for grade school. Attendance averages 40 children per month.

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.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 85
  • Accountability: 79
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.5%; rating input score 93
  • Fundraising efficiency: $127.36 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 16% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $829K in reported program spending
  • Leadership: top reported pay $51K · 12 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 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: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.