Church Street Community Ltd

Nonprofit profile at a glance

EIN
262909005
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Red Hook, NY, USA
Phone
8457586282
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Official website

Reported finances

Revenue
$240,449
Expenses
$221,086
Assets
$83,894
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • BARBARA MICHAEL (PRESIDENT)
  • ERICA GRIM (VICE PRESIDENT)

Highest reported compensation

  • HOLLY WEBER (PRGRAM DIRECTOR): $39,826 total reported compensation
  • HEATHER HILBRANDT (TEACHER): $20,325 total reported compensation
  • ELIZABETH SHIELS (TEACHER): $19,879 total reported compensation

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

Overview

Mission

Provides daycare for preschool children helping parents afford a dependable daycare service while they are working.

What it reported doing in 2025

Nursery school program for preschool aged children

Operating model

Revenue model
Earned-program. 100% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 79.6%; rating input score 80
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 67%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 16.9% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 79.6% of spending went to programs
  • Governance: 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $222K in reported program spending
  • Leadership: top reported pay $40K · 17 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 11 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.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.