Day Nursery of Abilene Inc

Nonprofit profile at a glance

EIN
751399992
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Abilene, TX, USA
Phone
3256731110
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,616,704
Expenses
$6,126,781
Assets
$11,996,420
Liabilities
$373,570

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

Leadership & pay

16 people listed

Highest reported compensation

  • Cynthia Pearson (PresidentCEO): $148,005 total reported compensation

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

Overview

Mission

We provide affordable quality child care for a diverse community. Our four licensed facilities deliver quality child care programming for children ages birth to 10 years, so that parents can work, attend school, and/or receive job training to care for their families.

What it reported doing in 2024

Day Nursery of Abilene, established in the early 1970s to serve 25 low-income children, is committed to providing affordable, high-quality child care for a diverse community. Today, the agency operates four state-licensed centers serving more than 600 children from birth through age 10. While all children are welcome, the majority come from low-income families, and nearly 5% are in CPS custody. Each center maintains a four-star Texas Rising Star (TRS) ratingthe states quality improvement system for child careand participates in the states child care subsidy program. A United Way partner agency since its inception, Day Nursery receives community investment funds used for scholarships (based on family income) to help families who do not qualify for state assistance. Services include a research-based curriculum, nutritious meals at no additional cost (including baby food and formula), PreK/school readiness programming, after-school care with school transportation from several elementary schools, and full-day care during school breaks, including summer camp. These programs ensure that working families have access to safe, comprehensive, and inclusive child care, enabling parents to work and pursue education.

Operating model

Revenue model
Earned-program. 77% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 86
  • Accountability: 100
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.5%; rating input score 90
  • Fundraising efficiency: $9.07 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.1%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.96; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.5M in reported program spending
  • Leadership: top reported pay $148K · 16 people listed
  • Highest-paid contractors: 1 contractor listed · $127K reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.