Dallas Drive Daycare and Learning C

Nonprofit profile at a glance

EIN
721428970
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Baton Rouge, LA, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$162,265
Expenses
$154,579
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • DELORIS STERLING (PRESIDENT)

People named in this filing

  • FRED WILLIAMS (MANAGING DIRECTOR)
  • DELORIS STERLING (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. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Child care for low income families to allow parents to seek or maintain employment

What it reported doing in 2013

Child care--provide for over 50 children in order that low income parents can work or seek work//includes shelter-utilities-transportation and special needs.

Operating model

Revenue model
Earned-program. 78% 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

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 100
  • Accountability: 24
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.5%; rating input score 58
  • Program expense ratio: 61.4%; rating input score 61
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -34.5% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -44.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 58.5% of revenue deployed · 61.4% of spending went to programs
  • Governance: 0 of 2 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $95K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.