Children First Learning Center Inc

Nonprofit profile at a glance

EIN
753044094
IRS 990-EZ coverage
2011–2014
Forms available
Form 990-EZ 2014
Location
Montgomery City, MO, USA
Phone
5735648007
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$91,136
Expenses
$89,053
Assets
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • LINDA SCHMID (President)
  • LISA LAUER (Vice-President)

People named in this filing

  • LINDA SCHMID (President)
  • SANDRA TESON (Secretary)
  • LISA LAUER (Vice-President)

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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pre-school education

What it reported doing in 2014

Care & education of preschool age children

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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 7
  • Transparency & Controls: 82
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.3%; rating input score 7
  • Program expense ratio: 7.5%; rating input score 8

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 2.3%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -28% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -11.7% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -48.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 7.3% of revenue deployed · 7.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2011 to 2014
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.