Baby Life Day Care Inc

Nonprofit profile at a glance

EIN
261704961
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Mobile, AL, USA
Phone
2516333537
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$1,422,330
Expenses
$1,333,033
Assets
$1,233,181
Liabilities
$18,980

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

Leadership & pay

6 people listed

Executive titles in this filing

  • RICHARD E BRASWELL (PRESIDENT)

Highest reported compensation

  • RICHARD E BRASWELL (PRESIDENT): $147,281 total reported compensation
  • EUGENE S HOWARD (BOARD MEMBER): $127,842 total reported compensation
  • JOHN T SKELTON (BOARD MEMBER): $111,229 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation was organized for the purpose of conducting a child day care center.

What it reported doing in 2024

Child care facility

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 82
  • Accountability: 77
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.3%; rating input score 78
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.3%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 20.5% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 78.3% of revenue deployed · 85.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $147K · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.