Baton Rouge Early Childhood Education Collaborative Inc

Nonprofit profile at a glance

EIN
834432560
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
Location
Baton Rouge, LA, USA
Phone
2259288484
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Official website

Reported finances

Revenue
$331,440
Expenses
$419,404
Assets
$407,517
Liabilities
$39,286

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

Leadership & pay

9 people listed

Executive titles in this filing

  • PATRICIA SMITH (EXECUTIVE DIRECTOR)
  • REV CLEE LOWE (President)

Highest reported compensation

  • SHELIA CHAVIS (EDUCATION DIRECTOR / SITE COORDINAT): $47,230 total reported compensation
  • DAN CHAVIS (Treasurer): $30,600 total reported compensation
  • PATRICIA SMITH (EXECUTIVE DIRECTOR): $21,333 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 facilitate the collaboration of organizations to provide early childhood education and support to families and caregivers of under-resourced children, in preparing them for kindergarten

What it reported doing in 2024

The Organization was organized in April 2019 and awarded 501(c)(3) status in July 2020. BRECEC's mission is to facilitate the collaboration of organizations in providing home-based earlyl childhood education and support for familiies and caregivers of under-resourced children, ages 0-4 years old. BRECEC's goal is to address the educational needs of unserved preschool children who are not in a Learning Center or Head Start program. These children are receiving in-home care from family members or other caregivers, who often have little knowledge of child development nor recognize the importance of their role as the child's first teacher and caregiver.BRECEC's Home Start Early Childhood and Wellness program was initiated in March 2021. The program provides services to East Baton Rouge Parish families and other unserved families in surrounding parishes. Over 255 famililies with 367 children have been enrolled in the program since March 2021. Included are families served by Home-Based Child Care Providers participating in the program.

Operating model

Revenue model
Earned-program. 96% 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: 70
  • Transparency & Controls: 83
  • Accountability: 82
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: $1.92 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -26.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 23.6%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 20.9% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 28.6% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 66.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $278K in reported program spending
  • Leadership: top reported pay $47K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 9/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.