Christian Antioch COGIC Day Care

Nonprofit profile at a glance

EIN
541820978
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Portsmouth, VA, USA
Phone
7573999099
Rating confidence
Limited
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$176,584
Expenses
$186,298
Assets
$9,687
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2010

Our philosophy is based on the physical, social, emotional, and intellectual development of young children, supporting the childrens efforts in these areas of developmental growth and to help them reach their fullest potential. We maintain and develop an environment for the child, where he/she can express him/her self through play and creative activities. They will be able to use their own mind, body, and social skills. We teach good habits to the children thus promoting good standards as well as providing a safe, happy, and nurturing environment while providing love and tender care. Our day care contributes to the community-at-large by way of our commitment to preparing our youth today for the challenge of tomorrow.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 30
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.5%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $186K in reported program spending
  • Leadership: top reported pay $16K · 5 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.