Happy Day Christian Childcare
Legal name: Christ Centered Ministries
Nonprofit profile at a glance
- EIN
- 931507832
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2025
- Location
- Portland, OR, United States
- Phone
- 503.252.2911
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $420,841
- Expenses
- $475,712
- Assets
- $118,974
- Liabilities
- $-50
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Terrance Carroll (Board Chair)
- Robert Spier (Board Member)
- Charlotte Hurt (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Happy Day was founded in 1970 to provide high-quality, Christ-centered private preschool and kindergarten to children and families in Portland. our administrative staff and lead teachers have been with the organization for 18–25+ years. We take pride ensuring the highest-quality care and consistency for your children. Kiddos develop strong bonds with their teachers and support staff—and many return years later just to say hello! We know our tuition is lower than many of our competitors—this is offered with sacrificial intention. Our mission is to provide high-quality, accessible, Christ-centered childcare and early education.
What it reported doing in 2025
Exercised Christian compassion for both the spiritual and physical needs of people through the operation of a Christian Childcare facility even during Covid
Operating model
- Revenue model
- Earned-program. 73% 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: 89
- Transparency & Controls: 91
- Accountability: 59
- Sustainability: 20
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.9%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 23rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -13%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 2.3% per year; rating input score 100; 38th percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 23rd percentile among comparable filings
- Asset growth: -1.7% per year; rating input score 0; 16th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
- Governance: 4 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $475K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 14 filing years from 2010 to 2025
- Contacts: How to reach this organization
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.