Rochester Childfirst Network

Nonprofit profile at a glance

EIN
160743129
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5854732858
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,028,928
Expenses
$5,566,881
Assets
$4,350,383
Liabilities
$1,555,445

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

Leadership & pay

19 people listed

Executive titles in this filing

  • Ann Marie Stephan (Executive Director)

Highest reported compensation

  • Ann Marie Stephan (Executive Director): $106,335 total reported compensation

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

Overview

Mission

Rochester Childfirst Network is a not-for-profit agency dedicated to advancing the quality of early education and care in Western New York, through leadership, advocacy, and innovative direct services to children.

What it reported doing in 2024

Children's Programs: Toddler, Preschool, and Free Pre-Kindergarten: RCN offers child-centered programs that follow National Association for the Education of Young Children and New York State standards for curriculum that support cognitive, social and emotional, and physical development.School Age Wrap-Around and Summer Camp: RCN provides before and after school care for children in the elementary grades. Homework coaching, community service, recreational activities, games, arts and crafts, outdoor play, character building, and support for a healthy lifestyle are all part of our program. RCN also provides a 10 week summer camp. In addition to program revenue above, this program is supported by government contributions of $91,906.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.9%; rating input score 77
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $12.47 raised per $1 spent on fundraising; rating input score 45; 45th 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: 7.7%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 76.9% of revenue deployed · 83.3% of spending went to programs
  • Governance: 18 of 18 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $4.6M in reported program spending
  • Leadership: top reported pay $106K · 19 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.