Buxton Daycare

Nonprofit profile at a glance

EIN
450359133
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Buxton, ND, USA
Phone
7018472508
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$324,265
Expenses
$258,436
Assets
$397,695
Liabilities
$50

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KELSEY ADAMS (PRESIDENT)

Highest reported compensation

  • SHAYLEE CARPENTER (DIRECTOR): $24,136 total reported compensation

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

Overview

Mission

Daycare center & preschool the purpose is to provide good quality care, protection, and educational experiences for pre-school age children.

What it reported doing in 2025

To provide a nurturing and learning environment for 20-25 children.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.4%; rating input score 76
  • Program expense ratio: 95.8%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 20.3%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 76.4% of revenue deployed · 95.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $248K in reported program spending
  • Leadership: top reported pay $24K · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 14 filing years from 2012 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.