Hot Spots Extended Care Programs Inc

Nonprofit profile at a glance

EIN
262717988
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Nottingham, MD, USA
Phone
4105158750
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$8,376,201
Expenses
$6,610,840
Assets
$3,762,475
Liabilities
$925,613

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

Leadership & pay

3 people listed

Executive titles in this filing

  • RICHARD O HUFFMAN (PRESIDENT/DIRECTOR)

People named in this filing

  • RICHARD O HUFFMAN (PRESIDENT/DIRECTOR)
  • CHARLES MASKELL (DIRECTOR)
  • THOMAS SESSA (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide child care during before-school and after-school hours for elementary school children onsite at public elementary schools

What it reported doing in 2024

We provide child care during before-school and after-school hours for elementary school children on-site at public elementary school locations. We provide a curriculum-based program for school-age children by allowing them to choose activities within various "spots" emphasizing athletic, artistic, academic, and social development.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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 some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 51
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.3%; rating input score 77
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.1%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 39.9% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 40.9% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 16.7% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 77.3% of revenue deployed · 97.8% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $6.5M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes related organizations
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.