Greater New Brunswick Day Care Council Inc

Nonprofit profile at a glance

EIN
221917478
IRS 990 coverage
2009–2021
Forms available
Form 990 2021
Location
New Brunswick, NJ, USA
Phone
7322494299
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$1,646,049
Expenses
$1,259,218
Assets
$1,685,520
Liabilities
$118,178

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MAE J STRONG (EXECUTIVE DIRECTOR)
  • DAVID J HARRIS JR DEC 222 (OUTGOING EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID J HARRIS JR DEC 222 (OUTGOING EXECUTIVE DIRECTOR): $97,093 total reported compensation
  • MAE J STRONG (EXECUTIVE DIRECTOR): $84,970 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was created for the purpose of sponsoring a day care center for children in the greater new brunswick area up to the age of six(6). The organization's comprehensive services include appropriate child development, health, nutrition and physical growth activities in an environment designed to meet the special needs of young children.

What it reported doing in 2021

The organization provides day care services in the greater new brunswick area for children from the ages of six weeks up to the age of thirteen (13). The organization's comprehensive services include appropriate child development, health, nutrition and physical growth activities in an environment designed to meet the special needs of young children. The center served 90 children in fiscal year ending 6/30/2022. The organization serves the following meals, breakfast, lunch and snack upon entry each morning. All children 6 months and over received flu shots from the month of september to december. The program is in its 53rd year and the organization maintain its premise in new brunswick where its program and administrative services are located.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Program spending has declined or grown slowly and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 57
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 69
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: $81.11 raised per $1 spent on fundraising; rating input score 83; 83rd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 23.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 69.5% of revenue deployed · 90.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $97K · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2009 to 2021
  • 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.

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

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.