Weston County Children's Center

Nonprofit profile at a glance

EIN
830209829
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Newcastle, WY, USA
Phone
3077464560
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$2,150,716
Expenses
$2,024,598
Assets
$958,509
Liabilities
$112,621

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

Leadership & pay

6 people listed

Highest reported compensation

  • FRANCIE GREGORY (EXECUTIVE DI): $67,060 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 provide early childhood education appropriate to each individual child.

What it reported doing in 2024

The region iii developmental disabilities program provides evaluations and related services by therapists and certified teachers to children from birth to school age in crook and weston counties. Services are provided to those children identified with a delay by standardized testing.

Operating model

Revenue model
Grant-funded. 77% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 99% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 93
  • Accountability: 21
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.1%; rating input score 86
  • Program expense ratio: 91.4%; rating input score 91
  • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.9%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 86.1% of revenue deployed · 91.4% of spending went to programs
  • Governance: 0 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $67K · 6 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 2 filing years from 2023 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.

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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.