Westfield Child Center
Legal name: Fuller Arts and Sciences Inc
Nonprofit profile at a glance
- EIN
- 203985261
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Brockton, Massachusetts, United States
- Phone
- (508) 372-8628
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $3,305,737
- Expenses
- $3,367,687
- Assets
- $4,281,525
- Liabilities
- $336,983
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- LISA LITCOFF (PRESIDENT AND EXECUTIVE DI)
Highest reported compensation
- LISA LITCOFF (PRESIDENT AND EXECUTIVE DI): $127,537 total reported compensation
- SUSAN O'REILLY (CLERK, ASSOCIATE EXECUTIVE DIRECT): $85,280 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
It is the mission of Westfield Child Center to develop, implement, and maintain an environment that is rich in social, emotional, physical, and intellectual growth for all children.
What it reported doing in 2024
Educational and family day care for children ages 6 months through 14 years old. The center provides before and after school programs for school age children as well as pre-kindergarten preschool, kindergarten, and swimming lessons.
Operating model
- Revenue model
- Earned-program. 79% 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: 80
- Transparency & Controls: 86
- Accountability: 62
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.5%; rating input score 76
- Program expense ratio: 80.1%; rating input score 80
- Fundraising efficiency: $1,533.88 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 10th 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: 66.7%; rating input score 67; 11th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: -1.9%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 1.27; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 63; 63rd percentile among comparable filings
- Officer compensation ratio: 6.3%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
- Asset growth: 10.1% per year; rating input score 100; 59th percentile among comparable filings
Details
- What they do: 11 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 76.5% of revenue deployed · 80.1% of spending went to programs
- Governance: 6 of 9 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $2.7M in reported program spending
- Leadership: top reported pay $128K · 9 people listed
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- High — Sustainability: Operating margin scored 27/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.