Warroad Community Childcare Center

Nonprofit profile at a glance

EIN
882658990
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Warroad, MN, USA
Phone
2189862412
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$1,676,087
Expenses
$421,658
Assets
$4,700,605
Liabilities
$36,518

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MEGAN COMSTOCK (PRESIDENT)

People named in this filing

  • MEGAN COMSTOCK (PRESIDENT)
  • RICK TRONTVET (CHAIR)
  • MARK BERTILRUD (OFFICER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To create an inclusive and enriching environment where children and seniors come together to learn, share and grow

What it reported doing in 2024

The organization is preparing to provide day-to-day childcare services for children this service will support the general public by enabling parents and guardians to be gainfully employed. A building was constructed for the daycare to operate, website was designed and launched. Legal paperwork was completed for operations to commence on september 3rd, 2024

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 91
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.5%; rating input score 23
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $204.94 raised per $1 spent on fundraising; rating input score 92; 92nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 74.8%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 11.15; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 154.3% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: -68.5% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 31.8% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 22.5% of revenue deployed · 86.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $355K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 23 of 26 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.