Gsuc Child Development and Learning Center Inc

Nonprofit profile at a glance

EIN
134110220
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
New York, NY, USA
Phone
2128177033
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$311,338
Expenses
$395,877
Assets
$296,156
Liabilities
$8,641

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

Leadership & pay

18 people listed

Highest reported compensation

  • BRIAN A PETERSON (S.V.P. FOR FINANCE): $340,670 total reported compensation
  • MATTHEW SCHOENGOOD (BOARD MEMBER): $249,686 total reported compensation
  • JOHN FLAHERTY (BOARD MEMBER): $245,220 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 high-quality, developmentally appropriate early childhood education. The child development and learning center is open to preschool children of students enrolled in the graduate center. The center provides a warm, nurturing environment that encourages each child's natural curiosity and fosters a love of learning. Play and exploration are valued as two of the most important means by which learning takes place. The emphasis on all projects and activities is on the process of interacting with the materials and integration of knowledge, rather than the acquisition of specific academic skills. The center also serves as a lab school for faculty and students doing research pertinent to preschool children.

What it reported doing in 2024

See schedule o: a full day educational program was implemented from august 2024 through june 2025 for 17 children of graduate center graduate students, faculty and staff in two classrooms. The staff provided a safe and nurturing environment for each of the children while encouraging self-expression and an enthusiasm for learning. Through play and exploration, the children gained skills in each area of their development as they engaged with open ended manipulatives and art materials.on monday mornings the children participated in a program called yo re mi, which combines music, yoga and mindfulness education for young children. Both classes had a half hour session to engage in activities that support and build sensory integration, cognitive development, sequencing, and physical coordination.this year, we held our children's art exhibition, in honor of the 25th anniversary of the gsuc child development and learning center. The children's artwork was beautifully displayed in the glass cases on the first floor, right outside of the segal theatre. It was such a special occasion for our children, families and staff and showcased the incredible creativity and imagination of our young artists.the staff and families participated in a variety of community building events like our parent orientation, curriculum meeting, fall fest, winter party, and the end of the year celebration. These events help bring our students, teachers, and parents together to build relationships and foster a sense of community at the center.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 65
  • Accountability: 92
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.4%; rating input score 94; 26th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -27.2%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 110.3%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.9% of spending went to programs
  • Governance: 17 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $348K in reported program spending
  • Leadership: top reported pay $341K · 18 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.