Childrens Garden Early Learning Center Inc
Nonprofit profile at a glance
- EIN
- 453166480
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Alamosa, CO, USA
- Phone
- 7199374654
- Rating confidence
- Limited
- Sector
- Child Day Care
Reported finances
- Revenue
- $0
- Expenses
- $0
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Denayea Martinez (Executive Director (outgoing))
- Maria Vasquez (Executive Director (incoming))
- Anna Walker (Board President (outgoing))
- Laura Schell (Board Vice President)
Highest reported compensation
- Veronica Vasquez (Assistant Director (for the majority of the year)): $33,034 total reported compensation
- Denayea Martinez (Executive Director (outgoing)): $15,947 total reported compensation
- Maria Vasquez (Executive Director (incoming)): $2,650 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 Garden Early Learning Center is designed to meet the early care and educational needs for children ages 6 weeks through their 8th birthday. Serving up to 70 children on a full or part time basis through Early Head Start, Universal Preschool, CCAP, summer and other programs. The center's educational philosophy is based on the best practices of early care and education which recognize the uniqueness of each child and family who enter our center to give them the opportunity to bloom and grow! We aim to provide high quality care and education in a safe and nurturing environment: encouraging curiosity, exploration, learning and growth within a culture of respect for individuals and families.
What it reported doing in 2024
Childcare and Education
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 44
- Accountability: 77
- Sustainability: NotEnoughData
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 36.4%; rating input score 36; 0th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- 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: Fail
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 4% per year; rating input score 100; 63rd percentile among comparable filings
- Revenue growth: -1.2% per year; rating input score 0; 55th percentile among comparable filings
- Asset growth: 1.8% per year; rating input score 100; 51st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 4 of 4 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $898K in reported program spending
- Leadership: top reported pay $33K · 9 people listed · 4 of 6 pay-setting controls reported
- Consistency: 19 of 27 current checks pass · 8 findings to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Assets line sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Liabilities line sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.