Union Child Day Care Center Inc
Nonprofit profile at a glance
- EIN
- 132572276
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- White Plains, NY, USA
- Phone
- 9147616134
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $1,949,322
- Expenses
- $1,443,816
- Assets
- $679,307
- Liabilities
- $383,569
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- JOAN LEWIS SHEPHERD (CEO & PRESID)
Highest reported compensation
- JOAN LEWIS SHEPHERD (CEO & PRESID): $104,553 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To create a safe and nurturing educational center in which families, teachers, and staff partner to foster the healthy development and learning of each child, so that every child is valued and reaches his/her maximum potential.
What it reported doing in 2024
The union child day care center runs very successful year-round programs which includes: - daycare services early headstart and headstart programs - stepping stones special education program - school-age enrichment program. Aside from the classroom learning activities, there are certain activities used to foster the development and learning of each child. These activities include: - field trips which are extremely important because they provide new learning experiences for children who might not otherwise have the opportunity to see or participate in. Some of the trips that the children have participated in are bowling, maritime aquarium, botanical gardens, quassy amusement park, bronx zoo, legoland and pumpkin picking. - special events for the children to participate in such as pajama day, multi-cultural dinner, read across america, scholastic book drive, reading program participated by volunteers. - additionally, we conduct a graduation/moving-up ceremony for the students transitioning to kindergarten. Parents, district and community representatives, board members and staff are all invited to attend. The teachers work with the children on creating artwork for the decor in the gym and the music therapist assists the students with learning the songs. The children perform songs, and words of encouragement are provided by the administrators and others to the children.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 52
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.1%; rating input score 52
- Program expense ratio: 70.3%; rating input score 70
- 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: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 25.9%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 0.47; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0.56; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 7.2%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: -4.9% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: -4.3% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 52.1% of revenue deployed · 70.3% of spending went to programs
- Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1M in reported program spending
- Leadership: top reported pay $105K · 7 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 52/100.
- 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 — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.