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Passes our checks

Phelps Child Care Center Inc

EIN 13-3467714 · Sleepy Hollow, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE SOLE PROGRAM SERVICE ACTIVITY CONSISTS OF THE OPERATION OF A FULL TIME DAYCARE FACILITY LICENSED BY THE NEW YORK STATE DEPARTMENT OF SOCIAL SERVICES TO FULFILL THE DAYCARE NEEDS OF PHELPS MEMORIAL HOSPITAL CENTER AND THE COMMUNITY.

Income
$3.3 million
Spending
$3.2 million
Spent on programs
96%
Reserves
17.3 months of spending
Largest source of income
fees for its services, 94%
Employees
70
Volunteers
6
Highest pay
$174,969, center director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 90% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 17.3 months of spending.

  • Debt

    20 of 20

    It owes 13% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 2% on the year before.

  • Spending floor

    15 of 15

    96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100. Higher than 60% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    6 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $3.1 million spent. THE ROBIN'S NEST IS AN ACCREDITED CHILDCARE CENTER LOCATED IN SLEEPY HOLLOW, NEW YORK THAT BELIEVES CHILDREN LEARN BEST IN A HOMELIKE ENVIRONMENT. WE STRIVE TO CREATE AN ATMOSPHERE OF SAFETY WHERE CHILDREN ARE GIVEN OPPORTUNITIES TO EXPLORE AND CREATE WHILE LEARNING HOW TO COMMUNICATE AND INTERACT WITH ADULTS AND OTHER CHILDREN. WE OFFER DIFFERENT AGE GROUPS WHERE EACH FUNCTION INDEPENDENTLY WHILE INTERACTING WITH OTHERS. WE CREATE ROUTINES WHICH ARE AGE APPROPRIATE AND RESPONSIVE TO INDIVIDUAL NEEDS. OUR PROGRAMS ARE DESIGNED TO INCLUDE EVERY CHILD REGARDLESS OF SPECIAL NEEDS OR DISABILITY TO HELP THEM LEARN AND GROW.THE ROBIN'S NEST INCLUDES BOTH PLANNED ACTIVITIES AND SPONTANEOUS LEARNING WHICH IS CENTERED AROUND THE CHILDREN'S INTERESTS AND ABILITIES. OUR DAILY PLANS INCLUDE ART, LANGUAGE, MATH, SCIENCE, MUSIC AND MOVEMENT TO CREATE FUN AND VARIETY. WE PROVIDE REGULAR SNACKS AND MEALS ALONG WITH A REST PERIOD. CHILDREN ARE EXPOSED TO BOTH INDOOR AND OUTDOOR PLAY. WE PROVIDE FLEXIBILITY IN OUR ROUTINES BOTH AS A GROUP AND AS INDIVIDUALS TO MEET THE NEEDS OF EVERY CHILD WITHIN OUR LEARNING CENTER FAMILY.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1989.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.