National Child Research Center

Nonprofit profile at a glance

EIN
530196619
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2023638777
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$8,461,823
Expenses
$7,912,106
Assets
$21,285,183
Liabilities
$9,759,973

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

Leadership & pay

30 people listed

Highest reported compensation

  • JAMES CARROLL (HEAD OF SCHOOL-PART YEAR): $291,803 total reported compensation
  • JANICE AUSTIN (CHIEF FINANCIAL OFFICER): $207,732 total reported compensation
  • FRANCESCA GALLOZZI (HEAD OF SCHOOL-PART YEAR): $149,418 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o.

What it reported doing in 2024

For generations, national child research center has led the way as a model play-based preschool, providing a collaborative approach to preschool education. National child research center nurtures the whole child and feeds and channels a childs natural inquisitiveness to foster a lifetime interest in learning and exploring. National child research centers curriculum is based on sound research - it is strategic and intentional. Since its inception in 1928, national child research center has welcomed children who benefit from additional supports and adaptations with the belief that a diverse community broadens each childs perspective and brings added gifts to the program. National child research centers teachers and early childhood specialists support a childs early development in ways that are fun and engaging, giving them the social-emotional tools they need to succeed every day and throughout life. In the 2024-2025 fiscal year, national child research center educated 170 pre-kindergarten students age 2 to 6 years.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 89% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 75
  • Accountability: 93
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.4%; rating input score 69
  • Program expense ratio: 77.4%; rating input score 77
  • Fundraising efficiency: $7.34 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.7%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 2.69; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 69.4% of revenue deployed · 77.4% of spending went to programs
  • Governance: 22 of 23 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $6.1M in reported program spending
  • Leadership: top reported pay $292K · 30 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.