Blue Ridge Developmental Day

Nonprofit profile at a glance

EIN
464326346
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Sparta, NC, USA
Phone
3363724300
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Child Day Care

Reported finances

Revenue
$315,072
Expenses
$373,494
Assets
$25,664
Liabilities
$3,871

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • HEATHER ANDREWS (CHAIR PERSON): $35,360 total reported compensation
  • TERRY EDWARDS (SECRETARYTREASURER): $12,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide early education opportunities to children from birth to 5 years of age while maintaining high standards of excellence.

What it reported doing in 2025

Brdd provides a quality state regulated early learning environment. Brdd is open 5 days a week, year round. Brdd challenges children to learn by following a state approved curriculum. Brdd works in collaboration with local agencies and therapists of various disciplines to provide additional services and early intervention to children in need with the goal of helping all enrolled get their best possible start in life.

Operating model

Revenue model
Earned-program. 85% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 93
  • Accountability: 60
  • Sustainability: 12
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $148.18 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 21st percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: -18.5%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.3% of spending went to programs
  • Governance: 4 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $345K in reported program spending
  • Leadership: top reported pay $35K · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2016 to 2025
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.