Doniphan Darlings Inc

Nonprofit profile at a glance

EIN
863921475
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Highland, KS, USA
Phone
8163871742
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$815,917
Expenses
$374,936
Assets
$484,170
Liabilities
$3,889

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Bruce Gaskell (President)
  • Benjamin Gilmore (President)

Highest reported compensation

  • Mackenzie Cunningham (Director): $27,738 total reported compensation
  • Malissa Owen (Director): $15,733 total reported compensation
  • Dana Clary (Director): $1,609 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 general purposes of the corporation are to operate solely and exclusively as a childcare organization that will qualify as a charitable or educational organization under IRC Section 501c3

What it reported doing in 2024

Operation of a daycare facility for 256 days, serving 30 children per day.

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

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

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.8%; rating input score 46
  • Program expense ratio: 99.7%; rating input score 100
  • 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: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 54%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -22.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 70% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 44.7% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 45.8% of revenue deployed · 99.7% of spending went to programs
  • Governance: 3 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $374K in reported program spending
  • Leadership: top reported pay $28K · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.