Rochester Child Care Center Inc
Nonprofit profile at a glance
- EIN
- 020327002
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Rochester, NH, USA
- Phone
- 6033329333
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $3,983,374
- Expenses
- $3,780,806
- Assets
- $1,636,512
- Liabilities
- $197,905
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- CYNTHIA BERRY (PRESIDENT)
- REBECCA HARRIS (VICE-PRESIDENT)
- CORA HOPPE (EXECUTIVE DIRECTOR)
Highest reported compensation
- CORA HOPPE (EXECUTIVE DIRECTOR): $64,289 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 center strives to provide a range of services that support working parents while fostering the emotional, social, physical and intellectual growth of their children. Special consideration is given to low income families and families going through crisis.
What it reported doing in 2024
The center provides child care and early education programs to families in rochester, nh and the surrounding communities. Its programs include: (1) in-center child care for children from 6 months old through kindergarten, and (2) school-aged before school, after school and summer care at seven local elementary schools.
Operating model
- Revenue model
- Earned-program. 75% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 44
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.4%; rating input score 83
- Program expense ratio: 87.9%; rating input score 88
- Fundraising efficiency: $24.39 raised per $1 spent on fundraising; rating input score 64; 64th 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: 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: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.1%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.43; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
- Officer compensation ratio: 1.7%; rating input score 77; 77th percentile among comparable filings
Growth
- Program expense growth: 6% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 5.6% per year; rating input score 100; 46th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 23rd percentile among comparable filings
Details
- Where the money goes: 83.4% of revenue deployed · 87.9% of spending went to programs
- Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $3.3M in reported program spending
- Leadership: top reported pay $64K · 9 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2015 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.
- 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: Total-asset coverage ratio scored 15/100.
- Review — Sustainability: Operating margin scored 51/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Review — Sustainability: Liabilities to assets ratio scored 55/100.