Charity Report

  • Issued: September 2021
  • Expires: September 2022

Teaching Tree Early Childhood Learning Center

Accredited Charity

Meets Standards

970-493-3888

424 Pine St
Fort Collins, CO 80524-2421

http://www.teaching-tree.org
Accredited Charity

970-493-3888

424 Pine St
Fort Collins, CO 80524-2421

http://www.teaching-tree.org
Accredited Charity

Accredited Charity

Meets Standards

Standards For Charity Accountability

Governance

  1. Board Oversight

    Oversight of Operations and Staff: Standard 1

    Description
    Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

    The organization meets this standard.

  2. Board Size

    Number of Board Members: Standard 2

    Description
    Soliciting organizations shall have a board of directors with a minimum of five voting members.

    The organization meets this standard.

  3. Board Meetings

    Frequency and Attendance of Board Meetings: Standard 3

    Description
    An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

    The organization meets this standard.

  4. Board Compensation

    Compensated Board Members: Standard 4

    Description
    Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

    The organization meets this standard.

  5. Conflict of Interest

    Conflict of Interest: Standard 5

    Description
    No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

    The organization meets this standard.

Measuring Effectiveness

  1. Effectiveness Policy

    Board Policy on Effectiveness: Standard 6

    Description
    Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

    The organization meets this standard.

  2. Effectiveness Report

    Board Approval of Written Report on Effectiveness: Standard 7

    Description
    Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

    The organization meets this standard.

Finances

  1. Program Expenses

    Program Service Expense Ratio: Standard 8

    Description
    Spend at least 65% of its total expenses on program activities.

    The organization meets this standard.

  2. Fundraising Expenses

    Fundraising Expense Ratio: Standard 9

    Description
    Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.

    The organization meets this standard.

  3. Accumulating Funds

    Ending Net Assets: Standard 10

    Description
    Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

    The organization meets this standard.

  4. Audit Report

    Financial Statements: Standard 11

    Description
    Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

    The organization meets this standard.

  5. Detailed Expense Breakdown

    Detailed Functional Breakdown of Expenses: Standard 12

    Description
    Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

    The organization meets this standard.

  6. Accurate Expense Reporting

    Accuracy of Expenses in Financial Statements: Standard 13

    Description
    Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.

    The organization meets this standard.

  7. Budget Plan

    Budget: Standard 14

    Description
    Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.

    The organization meets this standard.

Fundraising & Info

  1. Truthful Materials

    Misleading Appeals: Standard 15

    Description
    Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

    The organization meets this standard.

  2. Annual Report

    Annual Report: Standard 16

    Description
    Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

    The organization meets this standard.

  3. Website Disclosures

    Web Site Disclosures: Standard 17

    Description
    Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

    The organization meets this standard.

  4. Donor Privacy

    Privacy for Written Appeals & Internet Privacy: Standard 18

    Description
    Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

    The organization meets this standard.

  5. Cause Marketing Disclosures

    Cause Related Marketing: Standard 19

    Description
    Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

    The organization meets this standard.

  6. Complaints

    Complaints: Standard 20

    Description
    Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.

    The organization meets this standard.

Conclusion

Teaching Tree Early Childhood Learning Center meets the 20 Standards for Charity Accountability.

Purpose

  • Year, State Incorporated

    1970, CO

  • Stated Purpose

    TeachingTree Early Childhood Learning Center provides quality, affordable, earlychildhood care for families of all socio-economic and cultural backgrounds. Our children are our future; the growth ofeach child must be considered on an individual basis. We believe in supporting families andstrengthening our community by providing a safe, nurturing and supportiveeducation for our children.


  • Also Known As:

    United Day Care Center

Programs

Teaching Tree’s roots reach back to 1970 when communitymembers founded United Day Care Center in response to the need in Fort Collinsfor an affordable, quality child care center to serve low- and middle incomefamilies. After becoming aware of a similar need in Loveland, Teaching Treeopened a second center there in 1988. Approximatelyhalf of the children Teaching Tree serves live in low-income families. Weprovide tuition assistance that offsets the actual cost of care to make itaffordable for low-income families. This assistance empowers families to worktoward self-sufficiency and ensures that their young children are in a safe,nurturing environment that fosters their achievement of early developmentalmilestones and enables them to smoothly transition to school. ActivitiesQuality child care is much more than “babysitting.” Our namechange in 2010, from United Day Care Center to Teaching Tree Early ChildhoodLearning Center, more accurately conveys the important work we do of promoting children’s growth, development,and school readiness during the first 5 years, when 90% of brain growth occurs. Teaching Tree’s trained professionals work closely withfamilies to foster children’s social-emotional development, preparing them tosucceed in school and, ultimately, in life. Helping children to establish astrong foundation early in life is the most effective way to grow responsible,empathetic children and mitigate potential challenges and the need for costlyservices later on.Teaching Tree-FortCollins is a Level 4 Colorado Shines-rated center, meaning that it is among thehighest quality child care providers in the state. We provide developmentallyappropriate programs for infants, toddlers, and preschoolers. To ensure that every child receivesgreater individual attention and has higher quality interactions, we maintain lowstaff-to-child ratios. We accept a high number of families in the Child CareAssistance Program (CCAP) and also provide tuition assistance to low-incomefamilies working toward self-sufficiency. This assistance makes their child carefees as low as $22/day, as compared to full-pay rates averaging $54/day. Teaching Tree’s child carespecialists are trained and experienced in promoting young children’ssocial-emotional competence and healthy brain development, using strategiesthat help minimize the impact of toxic stress the child may have been exposedto. Low-income children have a higher probability of exposure to toxic stress.When chronically exposed to toxic stress during the first 1,000 days, the youngchild will, by age 3, have a significantly smaller brain than the child who hadpositive experiences during her first years of life. The disruption that toxicstress causes to neural circuits can lead to lifelong problems with memory,learning, and behavior. Ultimately, this lack of brain development isassociated with greater risk of chronic disease and mental health problems inadulthood.To promote children’soptimal development, teachers focus on communication, separating the child fromthe behavior, and building strong relationships with children and families. These partnerships allow teachers to better understandcircumstances at home and help parents learn how they can provide more positiveexperiences for their young children. Teachers are trained inthe Pyramid Model for Supporting Social Emotional Competence in Infants andYoung Children. They also implement Teaching Strategies GOLD and its partnerprogram, the Creative Curriculum. These evidence-based tools allow teachers to teach intentionallyto the needs of each child, and observe, document, and measure each child’s growthin 7 key developmental areas.Recognizing the importance ofattachment to a child’s healthy development, teachers strive to develop a sense of trust and well-beingin each baby. They use basic sign and consistent repetition to help childrenlearn to identify feelings and begin developing their language skills. Aschildren mature, teachers introduce age-appropriate curricula that:· teach children about caring,cooperation, safe environments, assertiveness, relationship skills, showingempathy, helping others, and self-control; · foster gross- and fine motor skills,sensory integration, language and literacy, music and movement and imaginativeexploration;· encourage learning through play;· promote independence, making gooddecisions, and problem-solving.Preschoolclassrooms offer kindergarten-readiness activities in every developmentalaspect and include centers in art, math, science/sensory, dramatic play,language and literacy, computer, music and movement, blocks, fine motor,writing, cozy corner, and outdoor play. To helpstrengthen families, Teaching Tree furnishes comprehensive services includingnurse consultations, vision- and dental screenings, mental health supports, andspeech therapy. We also provide enrichment programs in reading, speech,nutrition, and exercise at no additional cost to families. Many of thechildren we serve experience food insecurity. Our participation in the U.S.D.A.food program ensures that children receive meals and snacks that meet 100% oftheir daily nutritional requirements.

For the year ended December 31, 2020, Teaching Tree Early Childhood Learning Center program expenses were:

Program Services $2,182,357
Program Expenses $2,182,357

Governance & Staff

  • CEO

    Ms. Anne Lance

  • Compensation*

    ¤92,986.00

  • Board Chair

    Ms. Jodie Riesenberger, Community Programs Manager

  • Chair's Profession / Business Affiliation

    Bohemian Foundation

  • Board Size

    11

  • Paid Staff Size

    105

Governance

* Compensation includes annual salary and, if applicable, benefit plans, expense accounts and other allowances.

Fundraising

Method(s) Used:
Direct mail appeals, Invitations to fundraising events, Grant proposals, Internet, Appeals via Social Media (Facebook, etc.).

% of Related Contributions on Fundraising: 17.22%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


Financial

The following information is based on Teaching Tree Early Childhood Learning Center's Audited financial statements for the fiscal year ending December 31, 2020

Source of Funds
Child Care $1,842,556
Grants and Contributions $671,653
Capital Campaign Contributions $68,674
Food Service $61,098
Special Events $54,611
Investment Income $35,646
Total Income $2,734,238

Breakdown of Expenses

Total Income $2,734,238
Total Expenses: $2,630,976
Program Expenses $2,182,357
Fundraising Expenses $136,904
Administrative Expenses $311,715
Other Expenses $0
Income in Excess of Expenses $103,262
Beginning Net Assets $2,738,735
Other Changes In Net Assets $0
Ending Net Assets $2,841,997
Total Liabilities $748,818
Total Assets $3,590,815

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the  Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau ® is a registered service mark of International Association of Better Business Bureaus.

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