Oak Lane Day Care Inc

Nonprofit profile at a glance

EIN
232731945
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Westtown, PA, USA
Phone
6103993418
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$557,036
Expenses
$530,962
Assets
$760,338
Liabilities
$25,471

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

Leadership & pay

13 people listed

Highest reported compensation

  • EMILY BOWMAN (DIRECTOR): $54,802 total reported compensation
  • MEGHAN DOUGHERTY (INTERIM DIRECTOR): $45,523 total reported compensation

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

Overview

Mission

Oak lane day care is an independent, non profit, quaker child care program established in 1993 on the westtown school campus to serve the families of westtown school staff and the surrounding community.

What it reported doing in 2024

Oak lane serves children six weeks to four years through a program designed to provide nurturing care and developmentally appropriate learning experiences in a safe and secure environment. Emphasis is placed on social learning in an environment that promotes development of the physical, cognitive, and emotional domains. Children are nurtured in a manner consistent with the beliefs of friends' education, demonstrating cooperation, respect, support, and care for the individual and community. The small size of oak lane enables the faculty to meet the individual needs of each child and her/his family. As a cooperative, oak lane families participate in activities that help maintain the facilities and program.

Operating model

Revenue model
Earned-program. 94% 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: 82
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 98.5%; rating input score 98
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 18.9%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 98.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $523K in reported program spending
  • Leadership: top reported pay $55K · 13 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.