Infant Child Enrichment Services Inc

Nonprofit profile at a glance

EIN
770000699
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Sonora, CA, USA
Phone
2095330377
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,119,855
Expenses
$6,752,298
Assets
$3,166,701
Liabilities
$1,420,511

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Jan Verhage (President)
  • Cassandra Jenecke (Vice President)

Highest reported compensation

  • Athena Low (Fiscal Manager): $100,742 total reported compensation
  • Chris Mackenzie (Former Exec Dir): $94,226 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 enrich the lives of children and families in Tuolumne and Mariposa counties by providing direct services to families, educating the community about child care and child development as well as advocating for the increased quality and availability of child care.

What it reported doing in 2024

Resource and Referral Programs - helps parents find child care that best meets their needs. It documents and analyzes child care supply and demand. This program recruits and provides licensing and training assistance to those who want to become, or are, child care providers. These programs also maintain a curriculum and resource lending library. Collaboration with community partners including: the Local Child Care Planning Council, First 5, and other family service agencies, serving an estimated 1,600 individuals. During the fiscal year, there were 3,200 requests for child care referrals and 676 calls for other information. The program provided training, recruitment and support for approximately 296 licensed and exempt child care providers and 153 child care center staff.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 99% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 93
  • Accountability: 95
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94%; rating input score 94
  • Program expense ratio: 99.1%; rating input score 99
  • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 11.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 94% of revenue deployed · 99.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $6.7M in reported program spending
  • Leadership: top reported pay $101K · 14 people listed
  • Highest-paid contractors: 5 contractors listed · $1.4M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.