Brown Memorial Child Care Program
Nonprofit profile at a glance
- EIN
- 541715837
- IRS 990-EZ coverage
- 2013–2013
- Forms available
- Form 990-EZ 2013
- Location
- McGaheysville, VA, USA
- Phone
- 5404343831
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $72,331
- Expenses
- $69,285
- Assets
- $17,860
- Liabilities
- $1,835
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Penny Martinez (Chairperson)
- Jack Rose (Treasurer)
- Emily Rose (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Brown Memorial Child Care Program provides working parents in the community a safe, supervised and high quality after school child care option.
What it reported doing in 2013
After school child care services.
Operating model
- Revenue model
- Earned-program. 100% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 82
- Sustainability: 35
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.8%; rating input score 96
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 4.2%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 45.5%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 95.8% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $69K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Sustainability: Total-asset coverage ratio scored 19/100.
- Review — Sustainability: Operating margin scored 55/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.