Canton Day Care Center Inc

Nonprofit profile at a glance

EIN
161071898
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Canton, NY, USA
Phone
3153791829
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$989,708
Expenses
$1,024,587
Assets
$1,258,235
Liabilities
$736,734

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DEE BURLINGAME (PRESIDENT)

Highest reported compensation

  • NANCY FOX (EXECUTIVE DI): $76,404 total reported compensation

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

Overview

Mission

Canton day care center, inc. Strives to provide a safe, healthy and nurturing environment that allows children to grow, discover, and learn through a variety of age and developmentally appropriate experiences. Our philosophy is to encourage the whole child to develop in a positive atmosphere of warmth and caring. Our goal is to meet the social, emotional, physical and intellectual needs that are unique to each child.

Operating model

Revenue model
Earned-program. 96% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 83
  • Accountability: 84
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.8%; rating input score 92
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: $3.88 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -3.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 91.8% of revenue deployed · 88.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $909K in reported program spending
  • Leadership: top reported pay $76K · 8 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 12/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.