Early Childhood Resource Center

Nonprofit profile at a glance

EIN
340714462
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2166965560
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$6,048,364
Expenses
$5,908,410
Assets
$4,543,769
Liabilities
$999,831

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

Leadership & pay

18 people listed

Executive titles in this filing

  • Angela Moses (Executive Director)

Highest reported compensation

  • Melissa Rogers (Assistant Treasurer): $415,705 total reported compensation
  • Marisa Rohn (Board member): $288,630 total reported compensation
  • Angela Moses (Executive Director): $183,780 total reported compensation

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

Overview

Mission

The ECRC promotes the healthy development of young children by strengthening families, improving the quality of early learning experiences, increasing school and community readiness, and informing public policy. This is done through a variety of parent education programs, family and children's programming, and professional development for people working with children.

What it reported doing in 2024

As a ministry of the Sisters of Charity of St. Augustine, the Early Childhood Resource Center (ECRC) is dedicated to improving the quality of child care in six Ohio counties. This is accomplished by providing training, coaching and technical assistance to child care staff and administrators. As the Child Care Resource and Referral Agency, the ECRC supports families in finding child care, while also working to improve the quality options for care. In 2023, the ECRC trained 9,120 educators and provided 7,464 coaching sessions. In addition, the ECRC supported over 101 educators to obtain the coursework needed to get their Child Development Associate Credential.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 87% 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 54
  • Accountability: 92
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.2%; rating input score 89
  • Program expense ratio: 90.7%; rating input score 91
  • Fundraising efficiency: $45.13 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 82.4%; rating input score 82; 0th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 49.9%; rating input score 50; 15th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 89.2% of revenue deployed · 90.7% of spending went to programs
  • Governance: 15 of 16 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $5.4M in reported program spending
  • Leadership: top reported pay $416K · 18 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 36 current checks pass · 3 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 28 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.