Child Development Centers

Legal name: Child Development Centers Inc

Nonprofit profile at a glance

EIN
251198158
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Erie, PA, USA
Phone
814-225-7828
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$32,669,477
Expenses
$31,812,587
Assets
$24,746,424
Liabilities
$12,093,101

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

Leadership & pay

18 people listed

Executive titles in this filing

  • RINA IRWIN (CEO)
  • DENISE JONES (VICE PRESIDENT)

Highest reported compensation

  • RINA IRWIN (CEO): $393,842 total reported compensation
  • DR SCOTT CARTWRIGHT (PHYSICIAN): $182,025 total reported compensation
  • PAMELA SAMPSELL (DIRECTOR OF QUALITY, ELRC): $141,013 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At Child Development Centers, we believe that prosperous futures begin with an exceptional learning experience. As 90% of brain growth happens before a child enters kindergarten, we feel a sense of urgency to ensure each moment children spend in our care ignites curiosity, fosters healthy development and encourages empathy and a lifelong love for learning.

What it reported doing in 2024

Head start - cdc is responsible for administering the federal head start program in venango, crawford, and erie counties (head start is the federal government's preschool program for children from low-income households). Head start is intended to prepare children for a successful transition to kindergarten and elementary school. The program also offers many other services that support the children's health and development and family well-being. During the fiscal year that ended june 30, 2023, cdc's head start program served 400 children in venango and crawford counties and 880 children in erie county.

Operating model

Revenue model
Grant-funded. 66% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 72
  • Accountability: 86
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $1,076.95 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.6%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 13% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 69th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 80.2% of revenue deployed · 82.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $26.2M in reported program spending
  • Leadership: top reported pay $394K · 18 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1.1M reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.