Greater Derry Extended Day Program

Nonprofit profile at a glance

EIN
020519499
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Derry, NH, USA
Phone
6032355018
Rating
52
Verdict
MIXED
Rating confidence
Standard
Sector
Child Day Care

Reported finances

Revenue
$1,247,215
Expenses
$944,890
Assets
$1,370,780
Liabilities
$242

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jane Cuthbert (Executive Director)

Highest reported compensation

  • Jane Cuthbert (Executive Director): $64,226 total reported compensation
  • Carol Currier (Treasurer): $11,325 total reported compensation

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

Overview

Mission

To Provide a safe environment for children

What it reported doing in 2024

To provide before & after school day care to 100+ children, provide activities and snacks, and a safe environment while parents are at work.

Operating model

Revenue model
Earned-program. 81% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 100
  • Accountability: 5
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.2%; rating input score 30
  • Program expense ratio: 39.8%; rating input score 40
  • Fundraising efficiency: $4.38 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 24% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 30.2% of revenue deployed · 39.8% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $377K in reported program spending
  • Leadership: top reported pay $64K · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2012 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.