Cushman-scott Children's Center Inc

Nonprofit profile at a glance

EIN
043211238
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
North Amherst, MA, USA
Phone
4135491167
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$772,755
Expenses
$888,299
Assets
$788,562
Liabilities
$51,208

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ROBERT BROOKS (PRESIDENT "PAST")
  • MARY ANN ZIOMEK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARY ANN ZIOMEK (EXECUTIVE DIRECTOR): $83,343 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 educate and inspire young children with a curriculum that engages the interests and strengths of the children, their families, their teachers and the greater cushman community.

What it reported doing in 2024

Child care services for toddlers and preschool children in north amherst, Massachusetts. Number of children served was 46.

Operating model

Revenue model
Earned-program. 86% 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 73.6%; rating input score 74
  • Fundraising efficiency: $129.45 raised per $1 spent on fundraising; rating input score 89; 89th 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: 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: Pass
    • 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: Fail

Sustainability

  • Operating margin: -15%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 73.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $654K in reported program spending
  • Leadership: top reported pay $83K · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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 — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.