The James Place Child Care Program Inc

Nonprofit profile at a glance

EIN
542071944
IRS 990-EZ coverage
2012–2025
Forms available
Form 990 2020, Form 990-EZ 2025
Location
Amesbury, MA, USA
Phone
9788343009
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$144,868
Expenses
$131,003
Assets
$20,288
Liabilities
$673

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Karen Fortier (President)

People named in this filing

  • Karen Fortier (President)
  • Deanna Kenney (Treasurer/Exec. Dir.)
  • Tara Baillargeon (Secretary/Asst. Dir.)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Child care programs

What it reported doing in 2025

Provided child care services to the community

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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 100
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.2%; rating input score 61
  • Program expense ratio: 66.8%; rating input score 67

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 9.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 51%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -4.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -11% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 61.2% of revenue deployed · 66.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $87K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.