First Years Childrens Center Non-profit Corp

Nonprofit profile at a glance

EIN
464016295
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-N 2013
Location
Bainbridge Island, WA, USA
Phone
2068426363
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$1,840,006
Expenses
$1,865,984
Assets
$131,344
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • CHARLOTTE PYLE (President)

Highest reported compensation

  • EMILY CRISS (Executive Dir.): $72,673 total reported compensation
  • CHRISSIE MIULLI (Director): $58,740 total reported compensation
  • JENNIFER BEESLER (Director): $55,617 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide childcare to children ages 4 weeks until they begin kindergarten.

What it reported doing in 2025

Provided childcare for approximately 100 children a month including 11 infants every month.

Operating model

Revenue model
Earned-program. 98% 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 - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 58
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 94.1%; rating input score 94
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 94.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $73K · 16 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.