Binghampton Community Christian Life Center

Nonprofit profile at a glance

EIN
621728202
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Memphis, TN, USA
Phone
9013232677
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$485,688
Expenses
$523,271
Assets
$271,452
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Larry Mells (Executive Director)
  • Rodney Taylor (president)

Highest reported compensation

  • Dina Banks-Johnson (day care director): $39,452 total reported compensation
  • Diana F Shaheed (assistant daycare director): $29,676 total reported compensation
  • Kimberly J Harris (media specialist/office asst.): $29,633 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 Binghampton Community Life Center consists of several programs which include recreation programs (basketball/other), exercise class, day care, other events.

What it reported doing in 2024

First Star Learning Academy maintains a 3 star rating, basketball and exercises programs and a center youth basketball team

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.7%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 27.1%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 18.7% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 8 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $523K in reported program spending
  • Leadership: top reported pay $39K · 13 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.