Building Block Child Care Inc

Nonprofit profile at a glance

EIN
410971379
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Plymouth, MN, USA
Phone
7633836227
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$6,929,665
Expenses
$6,263,984
Assets
$484,341
Liabilities
$484,341

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • WILLIAM DUNKLEY (CHAIRMAN/CEO/DIRECTOR)
  • SUSAN DUNKLEY (PRESIDENT/DIRECTOR)
  • MARY TERRASS (EXECUTIVE VICE PRESIDENT)

Highest reported compensation

  • WILLIAM DUNKLEY (CHAIRMAN/CEO/DIRECTOR): $905,562 total reported compensation
  • CHAD DUNKLEY (COO): $861,023 total reported compensation
  • SUSAN DUNKLEY (PRESIDENT/DIRECTOR): $725,046 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide child care services to low-income families in low-income neighborhoods.

What it reported doing in 2014

Approximately 602 children across the minneapolis/st. Paul metropolitan area and surrounding areas are provided quality care daily. These children participate in an educational curriculum designed to assist them in maintaining a healthy self-esteem while being educated to their full potential. Seven centers are located in facilities that are in conjunction with other non-profit activities.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 60
  • Accountability: 67
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 90.1%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: 18.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -11.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 90.1% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.6M in reported program spending
  • Leadership: top reported pay $906K · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $620K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.