Newton Child Development Center

Nonprofit profile at a glance

EIN
620723235
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Chattanooga, TN, USA
Phone
4236982456
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$405,319
Expenses
$514,408
Assets
$340,906
Liabilities
$109,996

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ANN-MARIE BENTLINGER (PRESIDENT)
  • STEPHANIE CLARKE (VICE PRESIDENT)
  • KATIE C HARBISON (CEO)

Highest reported compensation

  • KATIE C HARBISON (CEO): $128,417 total reported compensation
  • JULIE MOON OSHIELDS (DIRECTOR OF FINANCE): $66,590 total reported compensation

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

Overview

Mission

To provide quality day care services to children

What it reported doing in 2025

Newton child development center provided high quality day care services to children ages six weeks to four years for the west side community of chattanooga, tn. The children in the program are provided with opportunities for learning, self expression and participation in a variety of creative activities such as art, music, health, physical education, dramatic play and science. Newton also gives parents, who might otherwise have difficulty obtaining child care, a better opportunity to seek and maintain employment, to continue education and to pursue other areas of need and interest. Helping the community is the goal of the newton child development center.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 94% 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: 85
  • Transparency & Controls: 94
  • Accountability: 86
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -26.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $454K in reported program spending
  • Leadership: top reported pay $128K · 14 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 4 filed related-organization links
  • 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 9 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.