Upstate Daycare Center Inc

Nonprofit profile at a glance

EIN
222557426
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Syracuse, NY, USA
Phone
3154644438
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$1,731,484
Expenses
$1,510,651
Assets
$613,346
Liabilities
$151,935

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JOSEPH CALLERY (CO-PRESIDENT)
  • PATRICIA BRECHT (CO-PRESIDENT)
  • ERNEST MASON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PATRICIA BRECHT (CO-PRESIDENT): $330,018 total reported compensation
  • KATRINA VAN DER KLOET (PARENT REPRESENTATIVE): $230,607 total reported compensation
  • TIFFANY BELL (DIRECTOR): $202,851 total reported compensation

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

Overview

Mission

Upstate day care center, inc provides child care services five days a week on premises furnished by the state university of New York upstate medical university (suny).

What it reported doing in 2024

The center provides day care services five days a week, including education and recreational activities, meals and snacks. The maximum number of children served is 134 based on the center's New York state license.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 61
  • Accountability: 48
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.9%; rating input score 77
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 27.3%; rating input score 27; 10th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.8%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 24.6%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 76.9% of revenue deployed · 88.9% of spending went to programs
  • Governance: 3 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $330K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Independent voting board scored 27/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.