Cortland Area Child Care Council Inc

Nonprofit profile at a glance

EIN
222539630
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Cortland, NY, USA
Phone
6077530106
Rating confidence
Limited
Sector
Child Day Care

Reported finances

Revenue
$454,386
Expenses
$459,310
Assets
$148,134
Liabilities
$46,169

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

10 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide information & referral day care training & technical assistance, administration of usda child care food program & child development consult.

What it reported doing in 2010

Day care development: distribution of start-up grant; develop day care providers in the community. Provide information about day care and other.

Operating model

Revenue model
Grant-funded. 90% of the money available for current operations came from government grants.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 95
  • Accountability: 95
  • Sustainability: 33
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.1%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $445K in reported program spending
  • Leadership: top reported pay $35K · 10 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.