Toddler Center Inc

Nonprofit profile at a glance

EIN
232114941
IRS 990 coverage
2009–2020
Forms available
Form 990 2020
Location
Doylestown, PA, USA
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$115,160
Expenses
$42,737
Assets
$26,020
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • CAITLIN THOMAS (ASSISTANT DIRECTOR)
  • JEREMIAH THOMAS (ASSISTANT DIRECTOR)
  • ELLEN L THOMAS (DIRECTOR)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pre-school learning program

What it reported doing in 2020

Toddler pre-school learning program

Operating model

Revenue model
Earned-program. 80% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 69
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.5%; rating input score 25
  • Program expense ratio: 66.1%; rating input score 66
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 62.9%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -10.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -11.9% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 24.5% of revenue deployed · 66.1% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2009 to 2020
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 25/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.