Big Oak Child Care Center Inc
Nonprofit profile at a glance
- EIN
- 391598388
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Madison, WI, USA
- Phone
- 6082493991
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,070,704
- Expenses
- $1,108,584
- Assets
- $968,237
- Liabilities
- $441,312
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- JOSHUA GOLDMAN (PRESIDENT)
- MICHAEL PINKERT (VICE PRESIDENT)
- ADAM PAYNE (VICE PRESIDENT (THRU OCT))
Highest reported compensation
- JENNIFER BILDERBACK (ADMINISTRATIVE DIRECTOR): $86,857 total reported compensation
- JOANNA SUTHERLAND (BUSINESS MANAGER (THRU SEP)): $9,362 total reported compensation
- ALICE GABER (BUSINESS MANAGER): $4,157 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide high-quality child care that is child-centered with play-based learning experiences for young children in a safe and nurturing environment.
What it reported doing in 2024
Big oak recognizes the importance of play in the learning process for young children. Play is the basis for learning in our programs. Big oak works to empower children, promote individuality, and develop strong partnerships with families while creating an environment that helps young children attain physical, cognitive, social, and emotional achievements, preparing them for the next step in life.each child brings to big oak a history of life experience and cultural heritage. Partnerships between families and the center are essential to the growth and development of the individual child. We strive to create and promote these strong partnerships with families and create a sense of community that is thoughtful, warm and compassionate.the organization provided early childhood education services to about 40 students in our state licensed facility.
Operating model
- Revenue model
- Other-operating. 90% of the money available for current operations came from other operating 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.6%; rating input score 88
- Program expense ratio: 84.5%; rating input score 84
- Fundraising efficiency: $8.98 raised per $1 spent on fundraising; rating input score 34; 34th 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: 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.5%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.87; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.46; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: 7.5% per year; rating input score 100; 54th percentile among comparable filings
- Revenue growth: 8.9% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 1.5% per year; rating input score 100; 23rd percentile among comparable filings
Details
- Where the money goes: 87.6% of revenue deployed · 84.5% of spending went to programs
- Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $936K in reported program spending
- Leadership: top reported pay $87K · 18 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
- High — Sustainability: Operating margin scored 27/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.