Phelps Child Care Center Inc

Nonprofit profile at a glance

EIN
133467714
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Sleepy Hollow, NY, USA
Phone
9143663232
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$3,327,106
Expenses
$3,248,959
Assets
$5,551,166
Liabilities
$697,176

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBBINS GOTTLOCK (PRESIDENT)

Highest reported compensation

  • MELANIE MELO (CENTER DIRECTOR): $174,969 total reported compensation
  • PATTY WEISS (TREASURER): $18,357 total reported compensation

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

Overview

Mission

The sole program service activity consists of the operation of a full time daycare facility licensed by the New York state department of social services to fulfill the daycare needs of phelps memorial hospital center and the community.

What it reported doing in 2025

The robin's nest is an accredited childcare center located in sleepy hollow, New York that believes children learn best in a homelike environment. We strive to create an atmosphere of safety where children are given opportunities to explore and create while learning how to communicate and interact with adults and other children. We offer different age groups where each function independently while interacting with others. We create routines which are age appropriate and responsive to individual needs. Our programs are designed to include every child regardless of special needs or disability to help them learn and grow.the robin's nest includes both planned activities and spontaneous learning which is centered around the children's interests and abilities. Our daily plans include art, language, math, science, music and movement to create fun and variety. We provide regular snacks and meals along with a rest period. Children are exposed to both indoor and outdoor play. We provide flexibility in our routines both as a group and as individuals to meet the needs of every child within our learning center family.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 71
  • Accountability: 80
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.2%; rating input score 88
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 88.2% of revenue deployed · 95.7% of spending went to programs
  • Governance: 6 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.1M in reported program spending
  • Leadership: top reported pay $175K · 8 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.