The Open Center for Children Inc

Nonprofit profile at a glance

EIN
042505196
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Somerville, MA, USA
Phone
6176283891
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$898,883
Expenses
$870,713
Assets
$1,076,724
Liabilities
$174,411

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

Leadership & pay

10 people listed

Executive titles in this filing

  • CHRISTINA GUNTHER MURPHY (PRESIDENT)

Highest reported compensation

  • MARISA SPITZ (DIRECTOR): $89,391 total reported compensation
  • CYNTHIA MILO EVANS (CO-DIRECTOR): $74,026 total reported compensation

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

Overview

Mission

Since 1972, the open center for children has worked in partnership with families to create a nurturing early education and care experience. The play-based curriculum inspires children to become motivated, self-directed learners, feel competent in their skills and abilities, express their creativity and develop trusting, respectful relationships with other people. The open center experience helps children develop the tools necessary for living in a diverse world by appreciating differences and being able to resolve conflicts peacefully.

What it reported doing in 2024

Open center for children provides educational child care services to children from the city of somerville and surrounding communities. Open center is licensed by the commonwealth of Massachusetts (the commonwealth"), department of early education and care ("deec"), to provide group child care for up to 29 children, ages 2 years and 3 months to 5 years.

Operating model

Revenue model
Earned-program. 91% 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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $12.02 raised per $1 spent on fundraising; rating input score 44; 44th 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: 87.5%; rating input score 88; 21st percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 86.8% of spending went to programs
  • Governance: 7 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $756K in reported program spending
  • Leadership: top reported pay $89K · 10 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.