Middle Island Caring for Kids Day Care Center Inc

Nonprofit profile at a glance

EIN
113082483
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Middle Island, NY, USA
Phone
6319248698
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$430,676
Expenses
$454,253
Assets
$1,218,186
Liabilities
$197,348

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DAN NOLAN (PRESIDENT)

People named in this filing

  • KRISTEN WALCOTT (TREASURER)
  • DAN NOLAN (PRESIDENT)
  • MELANIE HOLROYD (VICE PRESIDE)

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

Middle island caring for kids day care and learning center is a not-for profit childcare facility that has been servicing the longwood school district and middle island community for over 30 years.

What it reported doing in 2024

Middle island caring for kids day care and learning center (mick) is a not-for-profit childcare facility that has been servicing this community for the past 30 years. Our vision is to promote family wholeness. We, at middle island caring for kids, believe that the strength of the family unit is directly related to the integrity of its community. Working families today are under enormous pressure regardless of their financial status. Our mission is to provide the type of support that will affect the family for success. Middle island caring for kids is committed to low-to-moderate income families. Since the center's inception, at least 75% of the families served were from low-to moderate-income households. Middle island caring for kids services toddlers and preschoolers in a loving atmosphere where children are nurtured, encouraged, and taught as individuals. Our before and after-school program provides supervision for school-age children; they are encouraged to participate in projects that are creative, educational, and that identifies each child's gifts and talents. We feel children require a secure, loving atmosphere of acceptance, to excel to their fullest potential. Our programs are designed to meet the integrated needs of the whole child, which are cognitive, emotional, social, physical and spiritual. Middle island caring for kids provides family services as needed. Parents are encouraged to attend parent-effectiveness workshops where skills are taught to bring the best out of their child through encouragement, positive direction and healthy boundaries. Individual and family counseling services and support groups are available to all families. Middle island caring for kids has shown its commitment to this community. We have secured funding, run fundraisers, sought in-kind services, and knocked on doors for donations to ensure that families are being directed in a positive direction and that we give our children a foundation in these early impressionable years that will help to mold their futures.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 89
  • Accountability: 88
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.2%; rating input score 79
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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 7 controls in place; rating input score 71
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.5%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 79.2% of revenue deployed · 75.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $341K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.