Children's Village Inc

Nonprofit profile at a glance

EIN
042544427
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Cambridge, MA, USA
Phone
6174921990
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$2,617,058
Expenses
$2,384,705
Assets
$4,018,062
Liabilities
$1,359,171

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • MATTHEW ARONSON (PRESIDENT)
  • RUPAL PATEL (EXECUTIVE DIRECTOR)
  • ADITYA CHANDRASEKHAR (VICE PRESIDENT)

Highest reported compensation

  • RUPAL PATEL (EXECUTIVE DIRECTOR): $113,475 total reported compensation
  • LISA LANGELIER (DIRECTOR/ASST. DIRECTOR): $92,757 total reported compensation
  • PAMELA DENNISON (DIRECTOR): $58,756 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide daycare and education to children in the cambridge, Massachusetts area.

What it reported doing in 2025

The agency provides full-day child care services to approximately 80 children, age 3 months to 6 years. The facility is open 50 weeks a year.

Operating model

Revenue model
Earned-program. 88% 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: 72
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 87%; rating input score 87
  • 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: 8.9%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 87% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $113K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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: 2 of 8 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.