Bigelow Cooperative Day Care Center Inc

Nonprofit profile at a glance

EIN
042887815
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Somerville, MA, USA
Phone
6176235400
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$1,413,013
Expenses
$1,417,211
Assets
$828,435
Liabilities
$211,975

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • ILLIONA YUKHAYEV (VICE PRESIDENT)
  • MARCIA WHITEHEAD (PRESIDENT)
  • DAWN LORINO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAWN LORINO (EXECUTIVE DIRECTOR): $84,038 total reported compensation
  • SONIA MORENO (BOARD MEMBER): $56,216 total reported compensation
  • SYDNEY DUNBAR (BOARD MEMBER): $51,635 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 bigelow cooperative day care center is a non-profit day care center committed to providing a positive, nurturing environment for children. The program is designed to nurture the cognitive, physical, social and emotional development of infant, toddler and preschool age children. Parents take an active role both in and out of the classroom. Our goal is to provide a loving, creative environment with an antii-bias multicultural curriculum. In admitting families and hiring teachers, bigelow strives for cultural diversity, including representation based on race, gender, cultural heritage, religion, socioeconomic background, sexual preference, marital status, disabilities and political beliefs.

What it reported doing in 2024

Bigelow cooperative day care center, inc. Is a high quality preschool and early learning center, licensed by the Massachusetts department of early education and care, for 49 children aged between 3 months to 7 years and is located in somerville, Massachusetts. The state of the art child care facility, which was built in 2012, includes accommodation for 6 infants, 16 preschool children, 9 mixed infant and toddlers, and 18 mixed toddlers and preschool aged children, an outdoor play space, an indoor gross motor room and parking facilities for pick up and drop off. Bigelow is a cooperative which, by its nature, requires extensive parental involvement in the administration and direction of its programs. Revenues are received primarily from parents through tuition fees. In addition, tuition subsidies are received from the commonwealth of Massachusetts for income eligible participants.

Operating model

Revenue model
Earned-program. 95% 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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 73
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: $4.02 raised per $1 spent on fundraising; rating input score 13; 13th 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: 88.9%; rating input score 89; 22nd 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 84% of spending went to programs
  • Governance: 8 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $84K · 9 people listed
  • Consistency: 26 of 26 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: 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.