Greene County Child Care Association

Nonprofit profile at a glance

EIN
237258059
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Ruckersville, VA, USA
Phone
4349857852
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$873,424
Expenses
$886,844
Assets
$760,769
Liabilities
$585,859

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Jordan Hargrave (President)
  • Amanda Krumpach (Vice President)

Highest reported compensation

  • Teresa Breeden (Director): $58,760 total reported compensation

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

Overview

Mission

See Schedule O

What it reported doing in 2025

Operation of daycare facilities and year-round childcare and preschool services at an affordable tuition for the local community.

Operating model

Revenue model
Earned-program. 77% 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

STRONG - 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: 82
  • Transparency & Controls: 82
  • Accountability: 82
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.8%; rating input score 83
  • Program expense ratio: 81.5%; rating input score 82
  • Fundraising efficiency: $58.47 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -1.5%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 18.9% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 82.8% of revenue deployed · 81.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $723K in reported program spending
  • Leadership: top reported pay $59K · 7 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.