Community Christian Child Care Center Inc

Nonprofit profile at a glance

EIN
562249172
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Williamston, NC, USA
Phone
2527922929
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$553,955
Expenses
$545,376
Assets
$304,293
Liabilities
$2,457

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

Leadership & pay

5 people listed

Highest reported compensation

  • DORIS SMITH (DIRECTOR): $47,912 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 provide a safe educational environment for young children to grow physically and spiritually.

What it reported doing in 2024

Community Christian Child Care Center is a child care facility licensed by the State of North Carolina. The Community Christian Church allows the Center to operate in its facility, rent-free. The value of this donated facility is approximately $30,583 (4,369 square feet at a fair rental value of $7 per square foot). The Center has a licensed capacity of 99 children, with a current enrollment of 84. The staff is comprised of a director, a dietician, a secretary and 16 teachers/caregivers who are responsible to a 5-member Board. According to North Carolina General Statutes, teachers in a GS-110 facility are not required to be certified. However, all the full-time teachers have associate degrees in early childhood. All employees meet the requirements for employment in a Child Care facility. Care is provided for children from ages 6 weeks to 5 years, with all nurseries, classrooms and playgrounds being age-specific. A Bible-based curriculum is provided for toddlers through age 5. The Center is self-supporting in its operations with the support of the Church donating its facility.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating 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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.9%; rating input score 87
  • Program expense ratio: 88.1%; rating input score 88
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.5%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 86.9% of revenue deployed · 88.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $481K in reported program spending
  • Leadership: top reported pay $48K · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.