Children's Center at Groton Inc
Nonprofit profile at a glance
- EIN
- 043190811
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Groton, MA, USA
- Phone
- 9784489411
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $1,344,395
- Expenses
- $1,099,430
- Assets
- $1,243,890
- Liabilities
- $335,488
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- RYAN O'DONNELL (PRESIDENT)
- MELISSA LEVIN (EXECUTIVE DIRECTOR)
Highest reported compensation
- MELISSA LEVIN (EXECUTIVE DIRECTOR): $122,967 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The children's center at groton is a non-profit organization dedicated to respecting, educating and inspiring young children in a nurturing and natural environment. Our high teacher-to-child ratio provides a developmentally appropriate, emergent, play-based curriculum that engages the interests and strengths of each individual child, their families and teachers. Our goal is for each child to emerge as a socially competent citizen with a life-long love of learning.
What it reported doing in 2024
The children's center at groton is a non-profit organization dedicated to respecting, educating and inspiring young children in a nurturing and natural environment. The center is licensed by the Massachusetts department of early education and care to provide child care services to up to 49 children ages 0 - 6. Our high teacher-to-child ratio provides a developmentally appropriate, emergent, play-based curriculum that engages the interests and strengths of each individual child, their families and teachers. Our goal is for each child to emerge as a socially competent citizen with a life-long love of learning.
Operating model
- Revenue model
- Earned-program. 76% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 56
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.4%; rating input score 58
- Program expense ratio: 72.5%; rating input score 73
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 18.2%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 1.13; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.27; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 11.2%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 58.4% of revenue deployed · 72.5% of spending went to programs
- Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $797K in reported program spending
- Leadership: top reported pay $123K · 10 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2011 to 2024
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.