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Passes our checks

Highland Community Child Development Center Inc

EIN 47-0891422 · Highlands, NC

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

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceStrong97 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The mission of the Highlands Community Child Development Center is to provide affordable, high-quality, preschool child care and early childhood education in a safe & loving environment to young children and their families regardless of race, color, national origin, gender, age, disability, or religion.

Income
$710,926
Spending
$1.5 million
Spent on programs
90%
Reserves
67.5 months of spending
Largest source of income
fees for its services, 91%
Employees
42
Volunteers
12
Highest pay
$70,247, program director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100. Higher than 43% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 67.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 105% of income.

  • Income trend

    0 of 15

    Income fell 49% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 97 out of 100. Higher than 90% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    11 of 11 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • 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, 2024, 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 (3)
  1. $1.3 million spent. Highlands Community Child Development Center (HCCDC) located at 89 Church Street in Highlands, NC operates in two locations: HCCDC and its additional site - HCCDC at Incarnation - located at The Church of The Incarnation, 520 Main Street in Highlands, NC. HCCDC and HCCDC at Incarnation are both licensed by the state of North Carolina and have received 4 Star and 5 Star ratings, respectively. The two classrooms at HCCDC at Incarnation have been designated as pre- school classes by HCCDCs board of directors. Highlands Community Child Development Center (HCCDC) uses an age-appropriate curriculum selected for each age group and applies the early childhood education programs in individual lesson plans. Basic Skills development is augmented by programs in creative play, art, crafts and music appreciation. The Music Appreciation Program provides early childhood musical education to all children ages 1 to 5. HCCDCs programs are coordinated with the Highlands Public and Summit Charter Schools teaching staffs to ensure a smooth transition from the center into public or charter school.
  2. Additional services provided at the Center by Macon County agencies are speech and hearing therapy, nutrition and counseling for parents of children with special needs. The Center provides affordable, high-quality, preschool childcare and early childhood educational and social development in a safe and loving environment to all families regardless of race, religion, creed, national origin or financial ability. HCCDC currently has 4 special needs children enrolled. Current enrollment includes 10 Hispanic, 1 Asian, and 7 of Mixed Race. Additionally, we serve 11 Single Parent families. We provide communications with parents, potential clients, supporters and the public through our website: highlandscommunitychildcare.org.
  3. HCCDC is the only state-licensed childcare center in Highlands and eastern Macon County providing services full time - 10 hours per day, 5 days per week for 12 months each year. The center is licensed by the State of North Carolina to serve 99 children from 8 weeks to 5 years of age. Enrollment for the full year of 2024 averaged 78 children for the year with normal seasonal variations. Fifteen children graduated in August and entered the area public and charter school systems. For the year, HCCDC provided services to 66 families represented by 122 parents and grandparents living in Macon, Jackson, and Rabun counties and working for 67 companies in and around Highlands. 18 children are from lower-income families who qualify through Macon and Jackson County Social Services for tuition support from the NC Child Care Subsidy Program. Approximately one-third of the children qualified for support in the form of free or reduced meals from the Federal Food Program (CACFP).

Source: Form 990 for the year ending December 31, 2024, 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 2024.

    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 January 2003.

    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.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Highland Park Community Development Corporation (Brooklyn, NY), EIN 11-3462888. If that is the one you meant, check the EIN before giving.

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