Countryside Children's Center Inc

Nonprofit profile at a glance

EIN
042621648
IRS 990 coverage
2011–2019
Forms available
Form 990 2019
Location
Newton, MA, USA
Phone
6179646958
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$564,709
Expenses
$698,649
Assets
$779,992
Liabilities
$151,902

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Glenn MacEachern (Executive Director)
  • Chris Toro (President)
  • Judy Clair Handerson (Vice President)

Highest reported compensation

  • Glenn MacEachern (Executive Director): $92,792 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Daycare services for school age children.

What it reported doing in 2019

CCC Serves approximately 167 children at two sites with before and after school programs. The children range in age from 4 to 11 years. Activities include classes, field trips, and supervised free time. The Center is open during school vacation weeks.

Operating model

Revenue model
Earned-program. 98% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 79.5%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -23.7%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 13.3%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 79.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $555K in reported program spending
  • Leadership: top reported pay $93K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2011 to 2019
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.