Infant Toddler Children's Center Inc

Nonprofit profile at a glance

EIN
042734010
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Acton, MA, USA
Phone
9782632064
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$3,005,553
Expenses
$2,709,832
Assets
$4,130,595
Liabilities
$1,507,204

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

Leadership & pay

16 people listed

Executive titles in this filing

  • BARBARA CARLSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BARBARA CARLSON (EXECUTIVE DIRECTOR): $124,231 total reported compensation
  • ULRIKA SHEPARDSON (FORMER TRUSTEE/BUSINESS MANAGER): $104,840 total reported compensation
  • VIVIAN RICKETTS (TRUSTEE/TEACHER): $58,218 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 be a learning community where children, from infants to school age, come together with experienced and responsive teachers to learn about themselves, each other, and the world.

What it reported doing in 2024

The infant toddler children's center is a non-profit early education and care program located in acton, Massachusetts. We provide a safe, rich, child-centered learning environment for infants, toddlers, and preschoolers.at itc, we honor childhood. We offer a positive learning environment that focuses on the whole child through an emergent curriculum based on the dynamic interests of the children and their families.itc celebrates the unique contribution of each child to our group. We take a constructivist approach, based on the belief that children acquire knowledge through their experiences, and that learning is most effective when a child is actively engaged in the process. Children are encouraged to express their own interests and abilities through play, language, and artistic exploration. Music, movement, and science are an integral part of the everyday experience for all our groups.itc believes in working together, as a community, to guide children's growth and learning. Parents are involved in the learning experience and are encouraged to visit the classrooms to share their interests and experiences with the children. Classroom groups coordinate regular social gatherings with parents, teachers, and children to build a cohesive community.

Operating model

Revenue model
Earned-program. 92% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 94
  • Accountability: 80
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.2%; rating input score 69
  • Program expense ratio: 78.1%; rating input score 78
  • Fundraising efficiency: $3.4 raised per $1 spent on fundraising; rating input score 10; 10th 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 23rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.8%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.52; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 69.2% of revenue deployed · 78.1% of spending went to programs
  • Governance: 13 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $124K · 16 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.