Culpeper Baptist Child Development Center Inc

Nonprofit profile at a glance

EIN
611667752
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Culpeper, VA, USA
Phone
5408259798
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$2,036,211
Expenses
$2,265,515
Assets
$722,902
Liabilities
$230,691

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

Leadership & pay

7 people listed

Executive titles in this filing

  • TIFFANI JEFFERIES WILLIAMS (PRESIDENT & EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARK TOROSINC (FINANCE DIRECTOR): $77,875 total reported compensation
  • TIFFANI JEFFERIES WILLIAMS (PRESIDENT & EXECUTIVE DIRECTOR): $72,925 total reported compensation
  • MEGAN HAWKINS (CENTER DIRECTOR): $64,023 total reported compensation

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

Overview

Mission

The establishment and operation of a daycare facility for the use, benefit and general welfare of the children of culpeper county, Virginia.

Operating model

Revenue model
Earned-program. 97% 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 - 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: 66
  • Transparency & Controls: 83
  • Accountability: 72
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 68.8%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 14.7% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 16% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 16.7% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 68.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $78K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.