Children's Learning Centers of Fairfield County Inc

Nonprofit profile at a glance

EIN
060665191
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Stamford, CT, USA
Phone
2033235944
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$18,691,037
Expenses
$16,603,716
Assets
$10,715,147
Liabilities
$3,582,768

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

Leadership & pay

30 people listed

Executive titles in this filing

  • MONICA MACCERA FILPPU (CEO)

Highest reported compensation

  • ANNA WITKOWSKI (DIRECTOR OF CHILD DEVELOPMENT): $189,284 total reported compensation
  • DARRELL T INGRAM (OUTGOING CFO): $184,282 total reported compensation
  • MARSHA GUTHRIE (DIRECTOR OF HEAD START): $154,659 total reported compensation

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

Overview

Mission

Provides early educational programs which include head start, school readiness, and child day care in lower fairfield county. Clc serves over 800 students age six weeks to five years old.

What it reported doing in 2024

The stamford day care program serves 227 students' ages three to five years of age. This program is funded through both federal and state funds and a family fee that is set by the state on a sliding scale as again most of the families are below the 75% poverty line for the state. The program is open to students in the lower fairfield county area. The agency prepares these students to enter kindergarten.private pay program for infants and toddlers ages six weeks to three years of age. There are also four slots for children three to five years of age. This program does not receive any government support, therefore these families pay the fair market value for the services provided.

Operating model

Revenue model
Grant-funded. 77% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: $28.21 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • 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: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.2%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 82.3% of spending went to programs
  • Governance: 18 of 18 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $13.7M in reported program spending
  • Leadership: top reported pay $189K · 30 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $248K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.