Children's Center of Mercer County
Nonprofit profile at a glance
- EIN
- 250983061
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Hermitage, PA, USA
- Phone
- 7243423738
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Rehabilitative Medical Services
Reported finances
- Revenue
- $919,832
- Expenses
- $883,943
- Assets
- $888,775
- Liabilities
- $8,358
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- GARY GULLA (PAST PRESIDENT)
- NANCI HOSICK (PRESIDENT)
- ROBERT MICHAELS (EXECUTIVE DIRECTOR)
Highest reported compensation
- JASON KMICK (MANAGING DIRECTOR): $137,565 total reported compensation
- ROBERT MICHAELS (EXECUTIVE DIRECTOR): $5,769 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide childcare to working parents, promote early childhood education.
What it reported doing in 2024
Childcare (which includes before and after school care)-serving children 6 weeks to 12 years old, providing care for an average of 85 children and their working parents, monday through friday, 7am-6pm. Before and after school care-this program reaches out to kindergarten through middle school-age children. In a relationship with the hermitage school district, school age children are brought to the center by their parents in the morning, bussed to school, and returned to the center after school. Activities encourage social skills, developing interpersonal relationships and physical fitness. Flexible scheduling allows for a change of pace between school and home and lets the children choose different activities under adult supervision.summer stars-for 32 school age children during the months that school is not in session, the center provides adult supervision with planned activities. Much like a summer camp, participants use this time away from regular school activities to use technology, make crafts, field trips, do wellness activities, play games, be creative, and develop social and behavioral skills.
Operating model
- Revenue model
- Earned-program. 66% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 92
- Accountability: 86
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.1%; rating input score 77
- Program expense ratio: 80.2%; rating input score 80
- Fundraising efficiency: $134.03 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings
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 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.9%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 1.01; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 2%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 17.2% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 10.5% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: 2.7% per year; rating input score 100; 28th percentile among comparable filings
Details
- Where the money goes: 77.1% of revenue deployed · 80.2% of spending went to programs
- Governance: 19 of 19 board members independent · 6 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $709K in reported program spending
- Leadership: top reported pay $138K · 21 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2019 to 2024
- 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.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Sustainability: Operating margin scored 47/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.