Green Mountain Childrens Center

Nonprofit profile at a glance

EIN
223032403
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Claremont, NH, USA
Phone
8022962296
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$814,639
Expenses
$811,159
Assets
$631,812
Liabilities
$46,487

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Christy Loiselle (Executive Director)

Highest reported compensation

  • Christy Loiselle (Executive Director): $60,366 total reported compensation

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

Overview

Mission

Our mission is to unlock the learning potential in every child by providing a safe and nurturing learning environment while supporting working parents and the community.

What it reported doing in 2024

Green Mountain Children's Center provides early care and education services for children and families in Claremont, NH and the surrounding communities. The program is licensed for 56 children and aims to maintain 48 full-time equivalent slots for children ages six weeks to five years old. We provide play-based curriculum which includes social emotional, language, fine and gross motor and cognitive development which includes math, science, literacy, and creative arts. This year GMCC provided enrichment programs from VINS, Mama Nous and the Fiske Free Library. These programs give children opportunities to participate in science, music, and literacy activities in their regular learning environment where they are most comfortable. GMCC has focused on growth in this fiscal year. We have secured a new building to lease which will allow us to expand our services. We have also secured funding to renovate this building to suit our needs.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating 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. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $1.81 raised per $1 spent on fundraising; rating input score 5; 5th 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: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.4%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -11.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -7.6% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 83.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $679K in reported program spending
  • Leadership: top reported pay $60K · 10 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.