Lighted Window Early Learning CenterInc

Nonprofit profile at a glance

EIN
954672033
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
La Canada, CA, USA
Phone
8187908207
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$2,120,199
Expenses
$2,091,535
Assets
$699,317
Liabilities
$10,822

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Diane Hamlin (President)

People named in this filing

  • Diane Hamlin (President)
  • Linda Evans (Secretary)
  • Christa Chase (Treasurer)

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

We provide a quality, early educational program that will give your child the most important foundation in life. We help children learn about caring, sharing, respect, morals and honesty to help ensure that your child gets a good first start in life.

What it reported doing in 2024

We provide an early childhood development program for children ages 3 months through 5 years. Our flexible year round program fits the needs of busy working families providing healthy snacks and hot lunches and runs from 7:15am - 6:15pm, Monday through Friday.

Operating model

Revenue model
Earned-program. 98% 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.
  • 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. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 36
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 88%; rating input score 88
  • 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: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.4%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 88% of spending went to programs
  • Governance: 0 of 11 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.