Echo Child Development Center Inc

Nonprofit profile at a glance

EIN
251208911
IRS 990 coverage
2016–2019
Forms available
Form 990 2019
Location
Masontown, PA, USA
Phone
7245832780
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$380,082
Expenses
$338,637
Assets
$106,623
Liabilities
$36,241

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • CAROL J DZAVAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CAROL J DZAVAN (EXECUTIVE DIRECTOR): $35,557 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide day services for low income families

What it reported doing in 2019

Pr4ovide day care services for 72 children

Operating model

Revenue model
Earned-program. 85% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 41
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.2%; rating input score 57
  • Program expense ratio: 64.2%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 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: Fail
    • 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: Pass

Sustainability

  • Operating margin: 10.9%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -48% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -46.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -33.8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 57.2% of revenue deployed · 64.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $323K in reported program spending
  • Leadership: top reported pay $36K · 1 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2016 to 2019
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.