Campus Child Care Inc

Nonprofit profile at a glance

EIN
042716370
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Cambridge, MA, USA
Phone
6179451658
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$23,529,578
Expenses
$22,514,092
Assets
$14,000,533
Liabilities
$5,550,670

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

Leadership & pay

19 people listed

Executive titles in this filing

  • KATHERINE M DONOVAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATHERINE M DONOVAN (EXECUTIVE DIRECTOR): $200,434 total reported compensation
  • PAULA JARAUSCH (CENTER DIRECTOR): $150,911 total reported compensation
  • MARGARET COLEMAN (CENTER DIRECTOR): $138,133 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 care and education for young children and their families at harvard university and surrounding communities.

What it reported doing in 2024

Operation of a full-time child care program in seven locations for children ages two months to five years.

Operating model

Revenue model
Earned-program. 91% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th 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: 4.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 92.9% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $20.9M in reported program spending
  • Leadership: top reported pay $200K · 19 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.