Merrimack Valley Day Care Service

Nonprofit profile at a glance

EIN
026019236
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Concord, NH, USA
Phone
6032241632
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$2,691,240
Expenses
$2,956,339
Assets
$1,131,437
Liabilities
$332,283

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Marianne Barter (Executive Director)
  • Patty Fahey (President)

Highest reported compensation

  • Marianne Barter (Executive Director): $71,478 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Daycare services

What it reported doing in 2025

DAYCARE SERVICES - Provide child care ervices for a variety of ages in the local community.

Operating model

Revenue model
Earned-program. 83% 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: 87
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.5%; rating input score 94
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: $19.66 raised per $1 spent on fundraising; rating input score 58; 58th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.9%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 9.7% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 11th percentile among comparable filings

Details

  • Where the money goes: 94.5% of revenue deployed · 86% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $71K · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.