Tiny Treasures Christian Childcare Center Inc

Nonprofit profile at a glance

EIN
810559149
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Two Rivers, WI, USA
Phone
9207948543
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Official website

Reported finances

Revenue
$649,396
Expenses
$539,120
Assets
$392,712
Liabilities
$2,011

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

Leadership & pay

5 people listed

Executive titles in this filing

  • PASTOR RANDALL LASSILA (PRESIDENT)

Highest reported compensation

  • BRENDA ROETHLE (ADMINISTRATOR): $42,809 total reported compensation
  • SARAH MUELLER (DIRECTOR): $36,125 total reported compensation

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

Overview

Mission

We are a christian childcare center and teach christian values while caring for our enrolled children.

What it reported doing in 2025

Christian child daycare service center.

Operating model

Revenue model
Earned-program. 71% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.3%; rating input score 64
  • Program expense ratio: 78.1%; rating input score 78
  • 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; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 25.3% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 64.3% of revenue deployed · 78.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $421K in reported program spending
  • Leadership: top reported pay $43K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.