Parent-child Development Corporation
Nonprofit profile at a glance
- EIN
- 540901652
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- West Point, VA, USA
- Phone
- 8048432289
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,511,057
- Expenses
- $2,700,322
- Assets
- $1,040,978
- Liabilities
- $474,988
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ROSALIN BALL (EXECUTIVE DIRECTOR)
Highest reported compensation
- ROSALIN BALL (EXECUTIVE DIRECTOR): $111,591 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To empower families to improve the quality of their lives through education and self-help programs, family-support services, and advocacy activities in partnership with the community.
What it reported doing in 2024
Smart startthe smart startprogram is a state licensed, full-service child care program, providing care for children six weeks to twelve years of age, located at the pcdc tri-rivers center in west point, va. The program offers developmental preschool classes, full- and part-time care, and school-age care, monday through friday, from 6:30 a.m. To 6:00 p.m. Our smart start program includes the infant, toddler, preschool, and pre-kindergarten classes.the program integrates comprehensive services and resources into traditional child care and family settings. Our partners use layered funding to provide comprehensive services and high-quality early learning environments for low-income working families with infants and toddlers long-term outcomes for the program include:- sustained, mutually respectful and collaborative pcdc ehs child care partnerships- a more highly-educated and fully-qualified workforce providing high-quality infant/toddler care and education- an increased supply of high-quality early learning environments and infant/toddler care and education providers- well-aligned early childhood policies, regulations, and resources, with quality improvement support at national, state, and local levels- improved family and child well-being and progress toward school readinesscomprehensive services are provided to infants and toddlers needing care and support through the earliest stages of their development. Pcdc develops programs to help these children, and their families, reach their full potential - physically, socially, emotionally and intellectually. Trauma-informed care is a high priority. Each year, challenging behaviors in the classrooms increase. Pcdc continues to provide a deeper awareness of the causes and types of trauma their families have experienced. Our teachers and staff have a greater understanding of trauma's effects on behavior. Our mental health referrals have increased significantly. Every classroom had children with challenging behaviors, partially due to outside influences. This includes disengaged parents who are not parenting and some of the children's basic needs are not being met, resulting in increased behavioral issues.our educational philosophyour program promotes the development of the "whole" child using a progressive educational approach. Children's physical, social, psychological, and intellectual growth are encouraged, and an effort is made to achieve a balance of growth in these four areas. Our developmental program also recognizes that children develop according to their own unique timetables, so they are encouraged to proceed at their own rate. Forced "acceleration" of development is not promoted, yet children are encouraged to move to higher conceptual and skill levels when ready to do so. Developmental education is activity-based; little "passive" learning takes place. Children learn by doing, and they are encouraged to interact with their environment. A developmental program provides a responsive, stimulating environment that includes a variety of concrete learning materials and toys, a wide range of daily activities, and warm, responsive adults who guide children through appropriate learning experiences. Play is an important element of a developmental program, as it is recognized as a way that children act upon their environment, becoming more effective in their actions, and receiving personal satisfaction. Our developmental program also encourages children to interact with adults and peers. Silence is not golden! Through interaction with others, children express their thoughts and perceptions, build language and social skills, and experience the satisfaction, which is derived from working cooperatively with others. Finally, as they participate in a developmental program, children are supported in their efforts to make decisions, to think creatively, and to solve problems. They are encouraged to become confident, competent individuals for whom learning is an exciting, lifelong process.
Operating model
- Revenue model
- Grant-funded. 88% of the money available for current operations came from government grants.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 90
- Accountability: 100
- Sustainability: 21
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93%; rating input score 93
- Program expense ratio: 86.5%; rating input score 86
- 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: 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: -7.5%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.39; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 4.1%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: 3.4% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 7% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 93% of revenue deployed · 86.5% of spending went to programs
- Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $2.3M in reported program spending
- Leadership: top reported pay $112K · 8 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 4 filed schedules
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.