Hazel Park Learning Center

Nonprofit profile at a glance

EIN
814816371
IRS 990 coverage
2019–2022
Forms available
Form 990 2022
Location
Saint Paul, MN, USA
Phone
6513541730
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$195,515
Expenses
$205,981
Assets
$125,041
Liabilities
$52,661

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Susan Walker (President)
  • Sherri Nelson (Vice President)

People named in this filing

  • Susan Walker (President)
  • Jean Verby (Secretary)
  • Melissa Adney (At Large)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Is to provide children and families with quality and affordable pre-school and child care in the East St Paul community. The organizations single purpose is to provide child care to age groups from infant through pre-school meeting and exceeding the requirements of the Minnesota Department of Human Services.

What it reported doing in 2022

After acquisition of an existing business in late 2017, focus was shifted to providing services by retaining and developing extensions staff. Since that time numerous steps have been taken to correct inequities improve vacation benefits, and add tuition reimbursement benefits as a part of ta a six year plan to ensure that employee compensation meets or exceeds the requirements of the city mandating a $15.00 minimum wage. This year we 1)Converted to the practice of Providing a 2 day vacation bonus effective January 1 for all full time workersof the service. All of our full-time employees qualifyed 2)Responed to the govevenor's plea to stay open throughtout the Covic-19Pandemic to provide child services to essential workers an dmaintain full employment 3)Ordered a PPP loan and EIDL advance to ensure contanunity of services and employment throught out the covid pandemic adhearing to our 6-year plan to upgrade staff salaries.

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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Accountability: 76
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 73.8%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -5.4%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 73.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $152K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2019 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.