Dubuque County Early Childhood Inc

Nonprofit profile at a glance

EIN
208792057
IRS 990 coverage
2011–2022
Forms available
Form 990 2022
Location
Dubuque, IA, USA
Phone
5635881620
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$768,437
Expenses
$792,979
Assets
$261,119
Liabilities
$124,370

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Abigail Degenhardt (Executive Director)

Highest reported compensation

  • Abigail Degenhardt (Executive Director): $67,756 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dubuque County Early Childhood builds community collaboration, commitment, and advocacy for a quality early childhood system.

What it reported doing in 2022

The goal of Dubuque County Early Childhood, Inc. is to improve the well-being and quality of life for young children, ages 0-5, and their families, reduce barriers to community efforts and improve the efficiency and effectiveness of local education, health and human services programs. The Organization is funded by an allocation of state block grants.Childcare - actively assisting providers in creating additional infant and childcare slots and working to improve the quality level of that care. (Continued on Schedule O)School ready - active in working with children ages 0-5 and their families. Activities include teaching parenting skills and addressing the health needs so children are ready to learn when entering kindergarten. Other accomplishments include visitation to as many registered child care homes as possible by staff who provide support and linkage to resources, developments of strategies to reduce child care staff turnover in child care settings, and new training opportunities for child care professionals.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 88% 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 25
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.2%; rating input score 99
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: $591.01 raised per $1 spent on fundraising; rating input score 96; 96th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.2%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 99.2% of revenue deployed · 96.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $762K in reported program spending
  • Leadership: top reported pay $68K · 12 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2011 to 2022
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.