Billings Child Care Association Inc

Nonprofit profile at a glance

EIN
810394623
IRS 990 coverage
2009–2022
Forms available
Form 990 2022
Location
Billings, MT, USA
Phone
4062528524
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$902,094
Expenses
$907,174
Assets
$122,768
Liabilities
$104,807

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • KAREN M ANGEL (EXECUTIVE DIRECTOR)
  • ANNALISA SAPP (SECRETARY/FORMER EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANNALISA SAPP (SECRETARY/FORMER EXECUTIVE DIRECTOR): $28,810 total reported compensation
  • KAREN M ANGEL (EXECUTIVE DIRECTOR): $12,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assistance to home care providers through training and workshops. Administration of child and adult care food program.

What it reported doing in 2022

The organization provides reimbursement to qualified day care providers under the usda child and adult care food program. They also provide training and workshops to licensed day care providers.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.7%; rating input score 99
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.6%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 98.7% of revenue deployed · 98.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $891K in reported program spending
  • Leadership: top reported pay $29K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2009 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.