Day Care Service Inc

Nonprofit profile at a glance

EIN
311218317
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Elkhart, IN, USA
Phone
5745225263
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$277,260
Expenses
$274,339
Assets
$27,164
Liabilities
$21,936

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DARLENE S POFF (President)

Highest reported compensation

  • DARLENE S POFF (President): $12,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide access to the Child

What it reported doing in 2013

Under the child and adult care food program, claims were paid to licensed/legally licensed-exempt homes for 43,250 breakfasts, 18,445 morning snacks, 42,628 lunches, 33,961 afternoon snacks, 16,496 suppers, and 4,160 night snacks.

Operating model

Revenue model
Grant-funded. 97% 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.2%; rating input score 86
  • Program expense ratio: 87.1%; rating input score 87
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.81; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.4% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 36th percentile among comparable filings

Details

  • Where the money goes: 86.2% of revenue deployed · 87.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $239K in reported program spending
  • Leadership: top reported pay $12K · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.