Child Development Center Rbc

Nonprofit profile at a glance

EIN
752994380
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Columbia, SC, USA
Phone
8038650076
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs
Affiliation
Christianity

Reported finances

Revenue
$737,087
Expenses
$771,973
Assets
$564,993
Liabilities
$15,403

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

Leadership & pay

10 people listed

People named in this filing

  • Michelle Evans (Chair)
  • Belinda Wesley (Co-Chair)
  • Vernell Butler (Trustee Ministry Rep)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide the members of the Rehoboth Baptist Church and the surrounding communities a child development center that fosters spiritual guidance and academic excellence, physical fitness, and social confidence for children ages six weeks to twelve years of age, in a loving, nurturing, disciplined, clean, and safe environment.

What it reported doing in 2025

Provided childcare services to members of the community.

Operating model

Revenue model
Other-operating. 83% 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

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: 80
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.7%; rating input score 91
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.7%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 25.9% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 90.7% of revenue deployed · 86.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $668K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.