Branford Early Learning Center Inc

Nonprofit profile at a glance

EIN
060901277
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Branford, CT, USA
Phone
2034884512
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,145,359
Expenses
$1,160,741
Assets
$412,490
Liabilities
$6,120

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LOYOLA ARIANA (EXECUTIVE DIRECTOR)
  • PELLETIER CRYSTAL (PRESIDENT)

Highest reported compensation

  • LOYOLA ARIANA (EXECUTIVE DIRECTOR): $72,305 total reported compensation

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

Overview

Mission

To provide high quality, affordable child care for parents who are working or in school.

What it reported doing in 2025

Center operates a child day care center to provide approximately 45 children with the basic protection, support, social, emotional, physical, and cognitive experiences and opportunities generally recognized as essential and necessary to their normal development. We also promote the welfare of families and children in the community, and obtain financial support for these purposes whether by contribution, grant, or borrowing to hire and supervise personnel in connection with these programs.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 90.1%; rating input score 90
  • 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; 64th 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: -1.3%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 91.4% of revenue deployed · 90.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $72K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • 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.

  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.