Community Child Care Center

Nonprofit profile at a glance

EIN
910853408
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Pullman, WA, USA
Phone
5093349290
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,929,362
Expenses
$3,556,431
Assets
$3,088,803
Liabilities
$194,805

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MARY MCDONALD (EXECUTIVE DIRECTOR)
  • LISA CATES (EXECUTIVE DIRECTOR)
  • MICHAEL KELLY (Vice President)

Highest reported compensation

  • MARY MCDONALD (EXECUTIVE DIRECTOR): $92,357 total reported compensation
  • LISA CATES (EXECUTIVE DIRECTOR): $82,922 total reported compensation

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

Overview

Mission

To promote each child's development by providing high quality early childhood education.

What it reported doing in 2024

ECEAP (Early Childhood Education Assistance Program): State funded early learning program offering preschool and other comprehensive services, including health and family support services to low-income children ages 3 5, and their families. Parents must meet income qualifications.Head Start / Early Head Start: Federally funded program offering preschool and other comprehensive services, including health and family support services to low-income children ages 3 5, and their families. Early Head Start provides pregnant women and children birth to three services through a weekly home visiting program. Parents must meet income qualifications for both programs.Child Care: Parent tuition-based childcare programs, offering preschool education and full day, full year child care, along with after-school and summer programs for children ages 1 12. Many parents utilize WA State childcare subsidies to help cover tuition costs. There are no income qualifications necessary for enrollment.

Operating model

Revenue model
Grant-funded. 87% 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

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 85
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.2%; rating input score 81
  • Program expense ratio: 89.4%; rating input score 89
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 9.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 81.2% of revenue deployed · 89.4% of spending went to programs
  • Governance: 11 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $92K · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.