Child Life Community Daycare and Kindergarten Inc

Nonprofit profile at a glance

EIN
363965007
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Chicago, IL, USA
Phone
7088688612
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Coalitions

Reported finances

Revenue
$323,751
Expenses
$291,988
Assets
$700,510
Liabilities
$103,327

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

Leadership & pay

2 people listed

Executive titles in this filing

  • KATRINA MILLER (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KATRINA MILLER (CHIEF EXECUTIVE OFFICER): $85,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide child care and early childhood educational services to low income working families

What it reported doing in 2020

Committed to helping families with the supervision and care of their children.

Operating model

Revenue model
Earned-program. 94% 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 - The filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 83
  • Accountability: 51
  • Sustainability: 47
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60%; rating input score 60
  • Program expense ratio: 66.5%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st 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: 60%; rating input score 60; 15th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.8%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 2.4; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 29.1%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: -8.5% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -6.3% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 60% of revenue deployed · 66.5% of spending went to programs
  • Governance: 3 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $194K in reported program spending
  • Leadership: top reported pay $85K · 2 people listed
  • Highest-paid contractors: 1 contractor listed · $6K reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 7 filing years from 2010 to 2020
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.