Middleburg Early Education Center
Nonprofit profile at a glance
- EIN
- 341460564
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Middleburg Hts, OH, USA
- Phone
- 4408889922
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $581,920
- Expenses
- $477,163
- Assets
- $629,172
- Liabilities
- $2,690
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Highest reported compensation
- TONYA FARRAN (EXECUTIVE DI): $52,039 total reported compensation
- CINDY TODOROV (BOOKKEEPER): $37,533 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Middleburg early education center's mission is to serve all children and their families in a loving and caring environment. The spirituality of each child is nurtured to guide them toward positive values and to develop their self-esteem. The school is committed to quality education for all children in the least restrictive environment. All classes and class sizes are tailored to meet the individual needs of each child. A positive learning environment helps facilitate learning through developmentally and individually appropriate practices in non-categorical classes. Services were provided to over 80 students.
What it reported doing in 2024
M.e.e.c. Is a preschool where all classes feature full inclusion. Children with special needs learn side by side with typically developing peers. Children ages 18 months to 6 years attend classes, with early intervention and speech-language therapy services available.
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 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.9%; rating input score 66
- Program expense ratio: 82.2%; rating input score 82
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 81.8%; rating input score 82; 18th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 18%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 1.32; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
- Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
- Asset growth: 18.5% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 65.9% of revenue deployed · 82.2% of spending went to programs
- Governance: 9 of 11 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $392K in reported program spending
- Leadership: top reported pay $52K · 10 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 8 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Officer compensation ratio scored 16/100.