Creative Beginnings School's Association Incorporated
Nonprofit profile at a glance
- EIN
- 954564190
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Downey, CA, USA
- Phone
- 5628612285
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $2,186,178
- Expenses
- $2,060,109
- Assets
- $487,588
- Liabilities
- $979,974
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JESSICA MILLA (PRESIDENT)
- RUTH ANN DOWD (CEO)
Highest reported compensation
- RUTH ANN DOWD (CEO): $72,000 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 a safe, loving environment where each child is nurtured and challenged by providing activities designed to promote social, emotional, physical, and intellectual development of the child.
What it reported doing in 2024
We strive to care for each child as an individual, providing nurturing and excellent child care. We serve and educate about 140 children of all backgrounds yearly. We serve 2 hot meals (and 2 snacks) daily and are open from 7am - 3:50pm m-f.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 35
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.2%; rating input score 89
- Program expense ratio: 94.6%; rating input score 95
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: Pass
Sustainability
- Operating margin: 5.8%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.24; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 2.01; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 3.5%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: -10% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 89.2% of revenue deployed · 94.6% of spending went to programs
- Governance: 3 of 3 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $72K · 4 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Sustainability: Total-asset coverage ratio scored 7/100.
- Review — Sustainability: Operating margin scored 53/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.