Ozaukee Day Care Center Inc Ozaukee Child Care & Preschool

Nonprofit profile at a glance

EIN
391218379
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Mequon, WI, USA
Phone
2622439040
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$2,931,170
Expenses
$2,907,683
Assets
$3,479,163
Liabilities
$1,832,041

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LISA CLARKE (CEO)
  • DANIELA IMIG (President)
  • WILLIAM KESSENICH (Vice President)

Highest reported compensation

  • LISA CLARKE (CEO): $93,421 total reported compensation
  • ASHLEY SCHEUNEMANN (SEC/DIRECTOR): $74,835 total reported compensation
  • PAMELA KNAPP (Director): $63,149 total reported compensation

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

Overview

Mission

Provide quality daycare services for pre-school and school-age children.

What it reported doing in 2025

Provide quality daycare services for pre-school and school age children.

Operating model

Revenue model
Earned-program. 91% 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: 94
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.5%; rating input score 94
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: $96.02 raised per $1 spent on fundraising; rating input score 87; 87th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.8%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 94.5% of revenue deployed · 95.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $93K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.