Dove Community Childcare Academy Inc

Nonprofit profile at a glance

EIN
223638783
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Irvington, NJ, USA
Phone
9733754577
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,140,538
Expenses
$1,119,386
Assets
$288,792
Liabilities
$487,234

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Theresa Ayers (Executive Director)
  • Francine Brown (Vice President)

Highest reported compensation

  • Theresa Ayers (Executive Director): $91,302 total reported compensation

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

Overview

Mission

Educational institution for children ages 3 and 4.

What it reported doing in 2013

Provided pre-school education services to toddlers as per the Irvington Bord of Education.

Operating model

Revenue model
Earned-program. 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 56
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 78.4%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 11th 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: 60%; rating input score 60; 11th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 1.69; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.5% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 77% of revenue deployed · 78.4% of spending went to programs
  • Governance: 3 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $878K in reported program spending
  • Leadership: top reported pay $91K · 5 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 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.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.