Le Jardin Community Center Inc
Nonprofit profile at a glance
- EIN
- 592810036
- IRS 990 coverage
- 2013–2025
- Forms available
- Form 990 2025
- Location
- Homestead, FL, USA
- Phone
- 3052457299
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $22,267,685
- Expenses
- $19,879,805
- Assets
- $16,398,094
- Liabilities
- $3,269,688
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- EDUARDO BERRONES (EXECUTIVE DIRECTOR)
Highest reported compensation
- EDUARDO BERRONES (EXECUTIVE DIRECTOR): $333,969 total reported compensation
- AUDELIA MARTINEZ (CFO/COO): $235,760 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Early learning childcare
What it reported doing in 2025
Le jardin community center, inc. Is a private not for profit agency serving over 1100 children and pregnant women annually from ages birth to 5. Le jardin has over 38 years of experience providing early childhood educational services to the south miami dade communities of homestead, Florida city and, the surrounding areas. Early head start/head start believes that every child, has the ability to learn and reach their full potential. Early learning and developmentally appropriate practices are provided to our children through individualized learning experience. Such experiences include cultural and language, literacy skills, social skills and other age appropriate concepts. In a center-based and age appropriate environment, le jardin focuses on school readiness practices, successful transitions, dual language learners, partnerships that provide extra-curricular resources to our children and families. Social/emotional educational services are provided to our parents through our parenting program sponsored by the children's trust. A research curriculum, positive parenting program (triple p) provides our instructors to help teach parents to build strong relationships as a family, manage behavior in a positive manner, and work with a variety of family structures.other services provided by le jardin include case management, health screenings, nutrition and peer support. Trained family workers also make referrals to educational, vocational, housing, medical, dental, and transportation. Le jardin ensures that parents are involved in their children's education and be a part of the decision making through parent committees, policy council and board of directors.
Operating model
- Revenue model
- Grant-funded. 97% of the money available for current operations came from government grants.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - 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 liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 74
- Accountability: 100
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.2%; rating input score 79
- Program expense ratio: 88.9%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- 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; 64th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.7%; rating input score 60; 60th percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0.2; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 2.9%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: 14% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 14.7% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: 12.8% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 79.2% of revenue deployed · 88.9% of spending went to programs
- Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $17.7M in reported program spending
- Leadership: top reported pay $334K · 13 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $4.4M reported
- Consistency: 32 of 32 current checks pass
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 13 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 2 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.