West Street Child Care Learning Center Inc

Nonprofit profile at a glance

EIN
132642029
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Spring Valley, NY, USA
Phone
8454252379
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$2,600,225
Expenses
$2,536,737
Assets
$1,866,911
Liabilities
$961,491

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

Leadership & pay

14 people listed

Highest reported compensation

  • ALEXUS WILLIAMS (Executive Dir.): $97,881 total reported compensation
  • ZEESHAN BHATTI (FISCAL MANAGER): $78,636 total reported compensation

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

Overview

Mission

West Street Child Care Learning Center, Inc. (the Center or Organization), is a corporation organized under the New York State Not-for-Profit Corporation Law. The Center provides educational childcare services on premises located in Spring Valley, New York. They provide services to over 100 children. The Center receives 59% of its support from government agencies and 29% from tuition.

What it reported doing in 2024

West Street Child Care Learning Center, Inc. provides the residents of Rockland County with high quality childcare services in a safe, caring, nurturing environment. Children enrolled at West Street have the following opportunities: HEAD STARTHead Start is a comprehensive pre-school program serving children whose families are at or below poverty guidelines set by the Department of Health & Human Services. Head Start enrollment is 99 children in a variety of program options (part day, full day, etc.). Children are served in the Spring Valley community.CHILD CAREChild Care services are provided to working parents who are subsidized by the local Department of Social Services. Enrollment is 133 children, of which 99 are Head Start.Some parents pay a sliding scale fee set by the local Department of Social Services for Child Care Services.Child Care Services are also provided to Head Start children who need extended care.UNIVERSAL PRE-KINDERGARTEN (UPK)UPK education services through East Ramapo Central School District for four-year-old children are provided in Spring Valley, New York.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 85.1%; rating input score 85
  • 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: 2.4%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 83.1% of revenue deployed · 85.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $98K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.