Lower Bucks Community Centers Inc

Nonprofit profile at a glance

EIN
231679601
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Fallsington, PA, USA
Phone
2152958154
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$699,289
Expenses
$670,106
Assets
$1,091,906
Liabilities
$47,645

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

Leadership & pay

11 people listed

Executive titles in this filing

  • PATRICIA MCKEOWN (EXECUTIVE DIRECTOR)
  • CRAIG YANTA (VICE PRESIDENT)
  • RICHARD SHAGINAW (PRESIDENT)

Highest reported compensation

  • PATRICIA MCKEOWN (EXECUTIVE DIRECTOR): $59,915 total reported compensation
  • BARBARA ANDRASSY (BUSINESS MNGR. (thru 10/24)): $24,147 total reported compensation
  • TRISH MCFADDEN (office coordinator): $19,207 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lbcc's preschool programs are based upon the principles of developmentally appropriate practice. Our goal is to give each child a warm environment that encourages the development of socialization skills, independence, and a positive self-image. Our experienced teaching staff embrace the view that each child is a unique person with an individual pattern and timing of social, physical, and intellectual development. Teachers manifest their respect for children by encouraging them to think for themselves, to make decisions, to work towards their own solutions, and express their own ideas and feelings. We recognize and foster an active partnership between home and school. We are an educational institution designed to guide each individual child's personality and learning growth in the step-by-step development process. For those children with speech development problems, lbcc is able to provide services to those students to help with the development of their speech.

What it reported doing in 2024

Programs are operational from 6:30 am to 6:00 pm, Monday through Friday, throughout the year. The school has four classrooms that include one 2-year-old full day class, one 3-year-old combined part and full day class, and two 4-year-old classes (one part day and one full day). Lower Bucks Community Center (LBCC) is fully licensed as an early childhood center by the Pennsylvania Department of Public Welfare and as a private academic school by the Pennsylvania Department of Education. LBCC's preschool programs are dedicated to the principle of developmentally appropriate practice, encouraging children to think for themselves, make decisions, express their feelings and to become effective problem solvers. The staff embrace the view that each child is a unique person with an individual pattern and timing of social, emotional, physical and intellectual development. LBCC's experienced staff has noted a marked increase in the number of children who come to the Center with previously unidentified developmental delays that are subsequently connected with early intervention services. Staff is able to work in a coordinated effort to see that children's needs are met allowing them to maximize their preschool educational experience in preparation for them to enter school.

Operating model

Revenue model
Earned-program. 93% 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: 62
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.4%; rating input score 62
  • Program expense ratio: 66.5%; rating input score 66
  • Fundraising efficiency: $16.66 raised per $1 spent on fundraising; rating input score 53; 53rd 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 16.2%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 62.4% of revenue deployed · 66.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $445K in reported program spending
  • Leadership: top reported pay $60K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.