Childswork Learning Center

Nonprofit profile at a glance

EIN
931264297
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5032343611
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$3,216,496
Expenses
$3,030,296
Assets
$1,034,886
Liabilities
$177,867

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

Leadership & pay

22 people listed

Executive titles in this filing

  • TIM SISK (President)
  • KATE LANBERG (Vice President)

Highest reported compensation

  • MARY BETH KIERSTEAD (INT. EXEC. DIR.): $78,775 total reported compensation
  • CRYSTAL GWYN (PAST EXEC. DIR.): $55,641 total reported compensation
  • RACHEL ESSIG (PAST EXEC. DIR.): $24,837 total reported compensation

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

Overview

Mission

Operation of an educational institution.

What it reported doing in 2024

Provide education and care to students.

Operating model

Revenue model
Grant-funded. 75% of the money available for current operations came from government grants.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66%; rating input score 66
  • Program expense ratio: 70%; rating input score 70
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.8%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 66% of revenue deployed · 70% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $79K · 22 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.