Oberlin Early Childhood Center

Nonprofit profile at a glance

EIN
237313925
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Oberlin, OH, USA
Phone
4407748193
Rating
91
Verdict
STRONG
Rating confidence
Standard
Sector
Child Day Care

Reported finances

Revenue
$759,901
Expenses
$878,384
Assets
$2,189,371
Liabilities
$45,456

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

Leadership & pay

6 people listed

Executive titles in this filing

  • TRICIA HARREL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TRICIA HARREL (EXECUTIVE DIRECTOR): $67,223 total reported compensation

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

Overview

Mission

The organization operates a childhood center in oberlin, Ohio for up tp 100 children ages six weeks to five years old. The center provides a unique, child centered campus for anyone in need regardless of financial ability.

What it reported doing in 2024

The center provided child care and education to over 135 children. Accomplishments included: 24 full-time equivalent experienced employees received over 300 hours of professional development. Two staff continued college toward early childhood education degrees through the child care resource and referral teach scholarship program, and the center supported two interns form lorain county jvs, two student teachers, one from ashland university and one from bowling green state university and two interns from lorain county jvs. Over 1250 volunteer hours were provided in the classroom and food program. The food program served 31,500 healthy breakfast and lunch meals and 18750 snacks. The children enjoy fresh fruit and vegetables, homemade meals made with whole grains (no high fructose corn syrup or added preservatives) and grass fed beef from a local farmer. Teachers also screened 100% of the children and provided 42 vision screening to preschoolers. Children also enjoyed dance and dalcroze classes during the year.

Operating model

Revenue model
Earned-program. 70% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: $56.47 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

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

Sustainability

  • Operating margin: -15.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.49; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $796K in reported program spending
  • Leadership: top reported pay $67K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.