Huffer Memorial Children's Center Inc
Nonprofit profile at a glance
- EIN
- 351275252
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Muncie, IN, USA
- Phone
- 7652890409
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $1,556,528
- Expenses
- $1,903,030
- Assets
- $1,503,571
- Liabilities
- $102,005
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- DANIELLA FLOWERS (PRESIDENT)
- DR PATRICIA CLARK (1ST VICE PRESIDENT)
- LORI L NICKEY (CO-EXECUTIVE DIRECTOR)
- TANYA WALDEN (CO-EXECUTIVE DIRECTOR)
Highest reported compensation
- LORI L NICKEY (CO-EXECUTIVE DIRECTOR): $56,432 total reported compensation
- LANETT CLARK (EXECUTIVE): $46,350 total reported compensation
- TANYA WALDEN (CO-EXECUTIVE DIRECTOR): $17,080 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 day care services for needy families.
What it reported doing in 2024
Day care program - huffer child care center is a state licensed, nationally accredited (naeyc), level 3 paths to quality program serving families with children ages six weeks to twelve years.
Operating model
- Revenue model
- Earned-program. 90% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 92
- Accountability: 91
- Sustainability: 25
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 84.7%; rating input score 85
- Fundraising efficiency: $2.47 raised per $1 spent on fundraising; rating input score 7; 7th 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: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -22.3%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 6.3%; rating input score 49; 49th percentile among comparable filings
Growth
- Program expense growth: -0.1% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: 1.9% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 7% per year; rating input score 100; 47th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 84.7% of spending went to programs
- Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.6M in reported program spending
- Leadership: top reported pay $56K · 13 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 7/100.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
- Moderate — Sustainability: Officer compensation ratio scored 49/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.