St Philips Child Development Center
Nonprofit profile at a glance
- EIN
- 550813533
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 2026781640
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $1,618,026
- Expenses
- $1,780,278
- Assets
- $1,248,118
- Liabilities
- $111,269
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- JULIA BERRY VICE PRESIDENT (UNTIL 03/2024, THEN PRESIDENT)
People named in this filing
- THERESA R HARRIS PRESIDENT (UNTIL 03/2024, THEN DIRECTOR)
- JULIA BERRY VICE PRESIDENT (UNTIL 03/2024, THEN PRESIDENT)
- SUSAN B TAYLOR SECRETARY (UNTIL 05/2024, THEN CHAIR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide a safe, positive learning environment for the youngest children of the anacostia community. To nurture their spiritual, physical, social, educational and cognitive growth with a curriculum of excellence focused on school readiness and to support and strengthen families.
What it reported doing in 2024
Operated a year-round community based child development center, serving the anacostia community. Provided child development services with the capacity to serve up to 91 children.
Operating model
- Revenue model
- Earned-program. 72% 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.2%; rating input score 82
- Program expense ratio: 73.4%; rating input score 73
- 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: 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -10%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 0.7; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 9% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 16.1% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 82.2% of revenue deployed · 73.4% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $0 · 13 people listed
- Highest-paid contractors: 1 contractor listed · $105K reported
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 17/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.