Day Care Services for Children Inc

Nonprofit profile at a glance

EIN
391096281
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Milwaukee, WI, USA
Phone
4148718500
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$378,774
Expenses
$337,833
Assets
$479,688
Liabilities
$177,520

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Richard Buschmann (President)
  • Deangela Harris (Interim Executive Director)

Highest reported compensation

  • Deangela Harris (Interim Executive Director): $63,154 total reported compensation
  • Ashli Harris (Treasurer & Former EE): $4,003 total reported compensation
  • Edward Konkol (Former Ex Director & Board Member): $2,787 total reported compensation

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

Overview

Mission

Providing day care for children of low income families

What it reported doing in 2024

Provides Day Care Services to preschool age children and extended summer care to school age children

Operating model

Revenue model
Earned-program. 91% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 60
  • Accountability: 82
  • Sustainability: 47
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.8%; rating input score 72
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 20.7%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -18.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -8.9% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 71.8% of revenue deployed · 81.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $275K in reported program spending
  • Leadership: top reported pay $63K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.