Child Birth Education Association

Nonprofit profile at a glance

EIN
257213570
IRS 990-EZ coverage
2010–2020
Forms available
Form 990-EZ 2020, Form 990-N 2011
Location
State College, PA, USA
Phone
8148831403
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$18,565
Expenses
$14,111
Assets
$10,072
Liabilities
$371

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KATELYN STEWART (PRESIDENT)
  • DIANE LEHMAN (VICE PRESIDENT)

People named in this filing

  • KATELYN STEWART (PRESIDENT)
  • DIANE LEHMAN (VICE PRESIDENT)
  • DIANE LEHMAN (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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Child birth and child care instruction

What it reported doing in 2020

Babycare classes provided sibling preparation provided

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.8%; rating input score 91
  • 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: 24%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 52.6%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 52nd percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 90.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $17K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2010 to 2020
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.