Martha Gudelsky Child Development Center Inc

Nonprofit profile at a glance

EIN
810840521
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Silver Spring, MD, USA
Phone
3016220100
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$201,412
Expenses
$1,411,310
Assets
$20,974,025
Liabilities
$81,121

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • RITA G REGINO (PRESIDENT)

People named in this filing

  • RITA G REGINO (PRESIDENT)
  • MYRNA PERALTA (DIRECTOR, EXEC VP)
  • HERLENE NAGLER (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To organize, operate, manage, and maintain one or more child care facilities and/or inter-generational enrichment facilities which offer quality child development and enrichment programs, inter-generational enrichment programs, and/or other family enrichment programs, primarily serving children and families of low and moderate socio-economic means.

What it reported doing in 2025

Full day program for children from birth to age 5 providing foundation for school readiness by developing whole child in dual-language environment

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 93
  • Accountability: 6
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -600.7%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 14.86; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 57.2% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 15.8% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.1% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.