Children's Learning Center of Camden County Inc

Nonprofit profile at a glance

EIN
421547554
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Camdenton, MO, USA
Phone
5733460660
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$365,464
Expenses
$472,306
Assets
$285,577
Liabilities
$0

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

Leadership & pay

6 people listed

Highest reported compensation

  • ADRIENNE ANDERSON (EXECUTIVE DI): $58,333 total reported compensation

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

Overview

Mission

Children's learning center is dedicated to providing high-quality inclusive programs, experiences, and appropriate support to children birth to twelve years with and without special needs or developmental delays in the lake of the ozarks area. Children of all skill levels particpate in quality inclusive programs.

What it reported doing in 2024

The step ahead program follows the high scope approach where children are active and develop best from pursuing their own interests while being supported and challenged by adults. The content of the child's development is guided by 58 key develpmental indicators in language and literacy, mathematics and science, social-emotional development, physical development, and the arts. The heart of the hight scope approach is the plan-do-review sequence in which children make choices, carry out their ideas, and reflect on what they did. These activities promote initiative and independence. In addition, child engages in group activities, socialize during meals, develop self-care skills, and exercise large muscles during outdoor time. High scope serves children from diverse backgrounds and with special needs.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.3%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -29.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 31.3% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $440K in reported program spending
  • Leadership: top reported pay $58K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 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.

  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.