Corvallis Community Children's Center Inc

Nonprofit profile at a glance

EIN
930574857
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Corvallis, OR, USA
Phone
5417530191
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$742,784
Expenses
$751,251
Assets
$948,353
Liabilities
$66,202

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

Leadership & pay

7 people listed

Executive titles in this filing

  • BRENDA DAIGLE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BRENDA DAIGLE (EXECUTIVE DIRECTOR): $73,305 total reported compensation

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

Overview

Mission

Our vision is to provide children with care that nurtures their hearts, minds and bodies; brings peace of mind to parents; and provides childhood educators with a positive work environment. We aspire to enrich the lives of children through engaging and interactive activities that allow for individual expression and growth.

What it reported doing in 2024

Cccc was established as a non-profit organization in 1968. We have been serving the corvallis community as a state and federally licensed program. Our center is conveniently located in northeast corvallis. The center provides developmentally appropriate activities in a safe and nurturing environment that enhances the growth and learning of each child. The center is licensed to care for children from 6 weeks of age to kindergarten and is open monday through friday from 7am to 6pm.

Operating model

Revenue model
Earned-program. 95% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.5%; rating input score 78
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: $3.17 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -1.1%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -5.4% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 77.5% of revenue deployed · 77.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $583K in reported program spending
  • Leadership: top reported pay $73K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.