Greensboro Community Childcare Cent
Nonprofit profile at a glance
- EIN
- 030345637
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Greensboro Bend, VT, USA
- Phone
- 8025332261
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $556,565
- Expenses
- $523,408
- Assets
- $465,338
- Liabilities
- $28,853
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ANGELA GEBBIE (PRESIDENT)
Highest reported compensation
- MICHELLE LAFLAM (EXECUTIVE DI): $66,963 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Four seasons of early learning is a non-profit early education organization dedicated to playful learning for infants and children to age five.
What it reported doing in 2024
Four seasons is a five stars nature-based preschool serving children from ages 6 weeks to five years. Open year round, providing learning opportunities to children from 11 area towns. Children learn to love learning itself, through play, exploration, and healthy social interaction. Experiences include trips to local environmental centers, local farms and a visit from the local circus as well as weekly visits from the local librarian. Students are involved in activities such as yoga, gardening and papermaking.
Operating model
- Revenue model
- Earned-program. 95% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 85
- Accountability: 84
- Sustainability: 45
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.9%; rating input score 86
- Program expense ratio: 91.8%; rating input score 92
- Fundraising efficiency: $6.32 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.89; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 12.8%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 3% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 2.1% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: 5.2% per year; rating input score 100; 40th percentile among comparable filings
Details
- Where the money goes: 85.9% of revenue deployed · 91.8% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $480K in reported program spending
- Leadership: top reported pay $67K · 4 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 12 filing years from 2012 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 24/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Review — Sustainability: Operating margin scored 52/100.
- 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: Officer compensation ratio scored 28/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.