NATIONAL EARLY CHILDHOOD PROGRAM A… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Phone

8557063272

Tax Period

2023-01-01 to 2023-12-31

NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION COMMISSION INC, founded in 1993, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Expenses of $1.3M left a modest 6% surplus.

Mission

THE NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION WAS ESTABLISHED TO ENCOURAGE QUALITY AND RECOGNIZE EXCELLENCE IN EARLY CHILDHOOD PROGRAMS THROUGHOUT THE UNITED STATES AND OTHER COUNTRIES. WE PLEDGE TO REMAIN FOUCUSED ON THE INTERESTS OF CHILDREN BY PROMOTING BENCHMARKS FOR HIGH QUALITY STANDARDS THROUGHOUT THE EARLY CARE AND EDUCATION PROFESSION.

Program Service Accomplishments

Program 1

Expenses: $844,209

NECPA - THE NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION WAS ESTABLISHED TO ENCOURAGE QUALITY AND RECOGNIZE EXCELLENCE IN EARLY CHILDHOOD PROGRAMS THROUGHOUT THE UNITED STATES AND OTHER COUNTRIES. WE PLEDGE TO REMAIN FOCUSED ON THE INTERESTS OF CHILDREN BY PROMOTING BENCHMARKS FOR HIGH QUALITY STANDARDS THROUGHOUT THE EARLY CARE AND EDUCATION PROFESSION.

Program 2

Expenses: $104,540

CCP - QUALITY STANDARDS EXTEND BEYOND LICENSING REQUIREMENTS, GOOD FACILITIES AND BEST INTENTIONS. THE CHILD CARE STAFF WITH WHOM PARENTS ENTRUST THEIR CHILDREN MUST BE PROFESSIONAL, COMPETENT...

CCP - QUALITY STANDARDS EXTEND BEYOND LICENSING REQUIREMENTS, GOOD FACILITIES AND BEST INTENTIONS. THE CHILD CARE STAFF WITH WHOM PARENTS ENTRUST THEIR CHILDREN MUST BE PROFESSIONAL, COMPETENT, KNOWLEDGEABLE AND DEDICATED TO ENSURING HIGH QUALITY EARLY CHILDHOOD EXPERIENCES IN SAFE AND NURTURING ENVIRONMENTS. THESE EXPERIENCES MUST EFFECTIVELY PROMOTE CHILDREN'S SOCIAL, EMOTIONAL, COGNITIVE AND PHYSICAL DEVELOPMENT. THEY MUST ALSO BE CONSISTENT WITH FAMILY NEEDS, THE CHILD'S DEVELOPMENTAL LEVEL, LEARNING INTERESTS, STYLE OF LEARNING AND CULTURAL BACKGROUND. PROFESSIONALS EXHIBITING STANDARDS OF EXCELLENCE IN CHILDCARE AND EARLY CHILDHOOD EDUCATION ARE RECOGNIZED BY THE NECPA COMMISSION, INC. THROUGH THE AWARDING OF A NATIONAL CREDENTIAL, THE CERTIFIED CHILD CARE PROFESSIONAL (CCP).

Program 3

Expenses: $54,597

NAC - DEVELOPED FOR CENTER DIRECTORS AND OTHER CARE CHILD CARE PROFESSIONALS, THE NATIONAL ADMINISTRATOR CREDENTIAL (NAC) IS COMPREHENSIVE, FORTY-HOUR COURSE FOR DIRECTORS AND ADMINISTRATORS OF CHILD CARE PROGRAMS AND IS AN AWARD FOR DEMONSTRATED MASTERY OF ADMINISTRATION SKILLS. THE NAC IS RECOGNIZED AS A MARK OF EXCELLENCE THAT DESIGNATES INDIVIDUALS WHO HAVE DEMONSTRATED THE KNOWLEDGE ESSENTIAL TO MANAGING A CHILD CARE CENTER.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,326,590

Investment Income $0

Other Revenue $3,556

TOTAL REVENUE $1,330,146

Expense Breakdown

Grants Paid $0

Salaries & Benefits $585,465

Fundraising Expenses $0

Program Expenses $1,003,346

Other Expenses $669,617

TOTAL EXPENSES $1,255,082

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,330,146	$1,381,725	0.0%
Expenses	$1,255,082	$1,285,265	0.0%
Net Income	$75,064	$96,460	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$149,335

Total Directors

$43,040

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STORM WEBB	Executive Dir.	40.00	Officer	$149,335	$0	$149,335
CINDY LEHNHOFF	Director	1.00	Director	$43,040	$0	$43,040
MISSY WEBB	Director	1.00	Director	$0	$0	$0
JULIE PELLETIER	Vice President	1.00	Officer Director	$0	$0	$0
MICHAEL GARATONI	Director	1.00	Director	$0	$0	$0
DANIELLE ALEXANDER	Treasurer	1.00	Officer Director	$0	$0	$0
SHARON ARMSTRONG	Director	1.00	Director	$0	$0	$0
BARBARA PALMER	President	1.00	Officer Director	$0	$0	$0
SANDRA HUGHES	Director	1.00	Director	$0	$0	$0
LINDA KOSTANTENACO	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,330,146	$1,255,082	$930,811	$75,064
2022	$1,381,725	$1,285,265	$858,785	$96,460
2021	$1,039,202	$975,548	$762,061	$63,654
2020	$917,925	$788,421	$786,200	$129,504
2019	$974,970	$991,598	$606,228	$-16,628
2018	$861,943	$797,112	$628,377	$64,831

NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION COMMISSION INC