Campus Fun & Learn Child Development Cen Ter Inc

Nonprofit profile at a glance

EIN
133645401
IRS 990 coverage
2010–2023
Forms available
Form 990 2023, Form 990-EZ 2009
Location
Suffern, NY, USA
Phone
8455744561
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$818,531
Expenses
$917,643
Assets
$182,650
Liabilities
$258,125

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • SUZANNE GALLAGHER (INTERIM DIRECTR): $55,373 total reported compensation
  • KELLY BOYCE (Treasurer): $41,390 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide safe, healthy, childcare and education for the children of parents for the rockland community college community, and the community-at-large, regardless of ethnic or racial background, color, religion, gender, physical ability, nationality, marital status, sexual preference, or economic status.

What it reported doing in 2023

Cfl is open monday through friday from 6:30am to 6pm, offering parents a variety of part time and full time schedules. We are open 50 weeks per year, closing only for major holidays nad from christmas eve through new year's day. Parents who are students, faculty, and staff at rcc have the option of enrolling on a semester to semester basis. Community families (i.e., non-rcc families) enroll for the full year and are charged whetehr the child attends or not. Students who are eligible for tuition subsidies are still given a 10% discount on childcare. Rcc faculty and staff also receive a 10% discountour program is a hands-on developmentally appropriate program in which children are engaged in active learning experiences based on constructivist theory. We infuse reggio emelia elements. Such as the project approach into our program, which allows children the ability to guide the curriculum based on their interests. We place a strong emphasis on the exploration of our natural surrounds/environment.cfl also serves as an observation site for students enrolled at rcc. Approximately 20 students from rcc's teacher education department each semester confuct fieldwork a the center for between 2-9 hours each week, depending on the course in which they are enrolled.

Operating model

Revenue model
Earned-program. 72% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 85
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 77.6%; rating input score 78
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.1%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 1.41; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 87% of revenue deployed · 77.6% of spending went to programs
  • Governance: 10 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $712K in reported program spending
  • Leadership: top reported pay $55K · 12 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.