Highlands Community Child Development Center

Nonprofit profile at a glance

EIN
470891422
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Highlands, NC, USA
Phone
8285268905
Rating
90
Verdict
STRONG
Rating confidence
Standard
Sector
Child Day Care

Official website

Reported finances

Revenue
$710,926
Expenses
$1,460,567
Assets
$9,731,189
Liabilities
$18,620

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Catherine Manning (President)
  • Ann Flynn (Vice President)

Highest reported compensation

  • Pat Hedden (Program Director): $70,247 total reported compensation

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

Overview

Mission

The mission of the Highlands Community Child Development Center is to provide affordable, high-quality, preschool child care and early childhood education in a safe & loving environment to young children and their families regardless of race, color, national origin, gender, age, disability, or religion.

What it reported doing in 2024

Highlands Community Child Development Center (HCCDC) located at 89 Church Street in Highlands, NC operates in two locations: HCCDC and its additional site - HCCDC at Incarnation - located at The Church of The Incarnation, 520 Main Street in Highlands, NC. HCCDC and HCCDC at Incarnation are both licensed by the state of North Carolina and have received 4 Star and 5 Star ratings, respectively. The two classrooms at HCCDC at Incarnation have been designated as pre- school classes by HCCDCs board of directors. Highlands Community Child Development Center (HCCDC) uses an age-appropriate curriculum selected for each age group and applies the early childhood education programs in individual lesson plans. Basic Skills development is augmented by programs in creative play, art, crafts and music appreciation. The Music Appreciation Program provides early childhood musical education to all children ages 1 to 5. HCCDCs programs are coordinated with the Highlands Public and Summit Charter Schools teaching staffs to ensure a smooth transition from the center into public or charter school.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: $485.84 raised per $1 spent on fundraising; rating input score 96; 96th 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: NotApplicable
    • 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: Fail

Sustainability

  • Operating margin: -105.4%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 6.66; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 89.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $70K · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 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 — Sustainability: Operating margin scored 1/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Officer compensation ratio scored 54/100.