Elma Early Childhood Center Inc
Nonprofit profile at a glance
- EIN
- 261591444
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025
- Location
- Elma, IA, USA
- Rating
- 93
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $199,792
- Expenses
- $222,794
- Assets
- $63,819
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Thomas Platte (President and Director)
- Samantha Burke (Acting Executive Director and Director)
People named in this filing
- Thomas Platte (President and Director)
- Taylor Smith (VP and Direcror)
- Bruce Weigel (SecTreas and Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We provide daycare services to 40 children ages 0 to 10 in the Elma area. Services are offered Monday thru Friday 5am to 6pm.
What it reported doing in 2025
We provide daycare services to 40 children in the Elma area. We also offer a 3 year old pre-school program from 8:30am to 11am 3 days a week to 7 children.
Operating model
- Revenue model
- Earned-program. 70% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 100
- Sustainability: 16
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -11.5%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 0.29; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0.4%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 3.2% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: -0.5% per year; rating input score 0; 17th percentile among comparable filings
- Asset growth: -2.8% per year; rating input score 0; 19th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $223K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2021 to 2025
- 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.
- High — Sustainability: Operating margin scored 12/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 26/100.