Manchester Comm Child Care Assn Inc

Nonprofit profile at a glance

EIN
351164197
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
North Manchester, IN, USA
Phone
2609824913
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$862,776
Expenses
$859,947
Assets
$2,175,345
Liabilities
$6,559

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Rachel D Manes (Executive Director)
  • Karen Eberly (Vice President)
  • Brianne Egner (President)

People named in this filing

  • Andy Brown (Member)
  • Megan Eberhard (Member)
  • Kasha Shah (Member)

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

Provide developmentally appropriate child care and preschool to low-income families for approximately 61 children ages 6 weeks through 12 years.

What it reported doing in 2024

Provide developmentally appropriate child care and preschool to low-income families for approximately 55 children ages 6 weeks throught 12 years.

Operating model

Revenue model
Earned-program. 71% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.7%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: 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: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 99.7% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $860K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.