Mercyhurst Child Learning Center Inc

Nonprofit profile at a glance

EIN
251529249
IRS 990 coverage
2015–2022
Forms available
Form 990 2022
Location
Erie, PA, USA
Phone
8144596222
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$699,229
Expenses
$769,944
Assets
$399,278
Liabilities
$21,100

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SARA ULRICH (PRESIDENT)

Highest reported compensation

  • SHANA BURNETT (FORMER EXEC): $39,564 total reported compensation
  • MELISSA NOVATNACK (EXECUTIVE DI): $13,975 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mercyhurst child learning center dedicates itself to the creation of an environment where children, educators, families, and the community work together for the care and development of the whole child. Committing itself to each childs individual needs, mclc promotes creative exploration of the world, compassion for others, self respect, and acceptance of the differences that are found in the diverse communites in which our children will participate. Mercyhurst child learning center strives to be a community that nurtures the whole person, challenging them to live to the fullest of their potential.

What it reported doing in 2022

Mercyhurst child learning center (mclc) works to develop a community that fosters early childhood learning and parent involvement. Our program uses an integrated curriculum that stresses the importance of the teacher as a joint researcher with children. Each classroom curriculum is developmentally appropriate and includes areas of math, schience, language, music and art. Daily class schedules are designed to provide a balance of free play and structured activity, small and large group activity, and active and quite play. In all, children engage in meaningful activities and are encouraged to contribute positively to their class. At mclc we strive to provide the highest standards of care, as well as a safe nurturing environment for your child. The center is licensed by the penssylvania department of public welfare. We are also currently participating in the keystone stars program, a voluntary quality improvement initiative for child care centers across the commonwealth of Pennsylvania. Keystone stars requires centers to evaluate programs by looking at curriculum, materials, staffing, and policies and to make improvements where necessary to ensure that the highest quality standards are being met. Mclc is a stars 4 facility, the highest ranking available under the program.

Operating model

Revenue model
Earned-program. 89% 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: 93
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: $152.23 raised per $1 spent on fundraising; rating input score 90; 90th 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: 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: 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: Fail

Sustainability

  • Operating margin: -10.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 87.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $677K in reported program spending
  • Leadership: top reported pay $40K · 11 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2015 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.