Lutheran Day Early Childhood Center
Legal name: Lutheran Day Nursery Association of Chicago
Nonprofit profile at a glance
- EIN
- 362170871
- IRS 990 coverage
- 2013–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Chicago, IL, United States
- Phone
- (773) 486-4222
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Child Day Care
- Affiliation
- Christianity
Reported finances
- Revenue
- $776,601
- Expenses
- $648,854
- Assets
- $437,565
- Liabilities
- $26,524
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- A Donald Hendricks (President)
- Samuel Feliciano (Vice President)
Highest reported compensation
- Illa M Doss (Executive Dir.): $52,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We nurture a joyful and collaborative learning environment where trustworthiness is the foundation. We partner with parents to celebrate and develop each child's uniqueness and provide faith-based education that inspires our children to grow in faith, confidence, and resilience. Our HistoryFounded in 1911 by the Women of the Lutheran Deaconess Home, Lutheran Day opened as a Kindergarten to help working mothers in need of child care. Today, we are an Early Childhood center serving children ages 2-5 and up to age 12 in our afterschool program. Item Link List Item 1 Our MissionWe nurture a joyful and collaborative learning environment where trustworthiness is the foundation. We partner with parents to celebrate and develop each child's uniqueness and provide faith-based education that inspires our children to grow in faith, confidence, and resilience, which creates a long life full of...
What it reported doing in 2024
Care for children 2-6 years of age of working mothers and other children in the community who are in need of nursery care due to illness or absence of either parent.
Operating model
- Revenue model
- Earned-program. 66% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 84
- Accountability: 82
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.9%; rating input score 73
- Program expense ratio: 87.1%; rating input score 87
- Fundraising efficiency: $14.86 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- 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: 16.4%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 0.67; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 8.1%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 6.2% per year; rating input score 100; 48th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 6% per year; rating input score 100; 43rd percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 72.9% of revenue deployed · 87.1% of spending went to programs
- Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $565K in reported program spending
- Leadership: top reported pay $53K · 8 people listed
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 50/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.