Baby's Bounty

Nonprofit profile at a glance

EIN
262678979
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Las Vegas, NV, USA
Phone
7024852229
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services for Adolescent Parents

Official website

Reported finances

Revenue
$1,327,901
Expenses
$1,490,499
Assets
$2,896,519
Liabilities
$507,032

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JOCELYN MCKINNEY (PRESIDENT)

Highest reported compensation

  • KELLY MAXWELL (EXECUTIVE DI): $231,153 total reported compensation

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

Overview

Mission

To provide essential clothing and supplies to babies born into disadvantaged families.

What it reported doing in 2024

Provide essential clothing and gear to babies born into families living in poverty. Items provided include, but are not limited to, portable cribs, car seats, newborn clothing, receiving blankets, bottles, strollers, diaper bags, bathtubs, bouncers, bassinets, infant swings, diapers etc. A parent must attend our safe sleep & baby basics class before receiving items. The diaper bank program was also added in may of 2020.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 72
  • Accountability: 90
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: $14.44 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -12.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.94; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 23% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 21.6% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 27.3% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 72.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $231K · 9 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.