Clay County Daycare Center Inc

Nonprofit profile at a glance

EIN
640504833
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
West Point, MS, USA
Phone
6624944405
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$452,059
Expenses
$440,595
Assets
$267,362
Liabilities
$88,577

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • CREACY FULTON (EXECUTIVE DI): $31,296 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide child care services.

What it reported doing in 2024

Clay county daycare center, inc. Recieves funds from the child care food program of the u.s. Department of agriculture to provide meals and supplements for eligible children.

Operating model

Revenue model
Grant-funded. 89% of the money available for current operations came from government grants.
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 - 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: 44
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.5%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 15.5% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 91.6% of spending went to programs
  • Governance: 2 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $404K in reported program spending
  • Leadership: top reported pay $31K · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.