Empowered for Life Inc
Nonprofit profile at a glance
- EIN
- 461893042
- IRS 990 coverage
- 2015–2023
- Forms available
- Form 990 2023, Form 990-N 2018
- Location
- Starkville, MS, USA
- Phone
- 4705127659
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $851,452
- Expenses
- $905,494
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- MARTISA FRANCOIS (EXECUTIVE DIRECTOR)
Highest reported compensation
- MARTISA FRANCOIS (EXECUTIVE DIRECTOR): $80,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide nbsp; childcare nbsp; to nbsp; children nbsp; of nbsp; working nbsp; parents
What it reported doing in 2023
Childcare to children of working parents
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: 86
- Transparency & Controls: 62
- Accountability: 79
- Sustainability: 16
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.2%; rating input score 99
- Program expense ratio: 93.3%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 62.5%; rating input score 62; 0th 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -6.3%; rating input score 23; 23rd 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: 8.8%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: 32.8% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: 32.3% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 99.2% of revenue deployed · 93.3% of spending went to programs
- Governance: 2 of 2 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $490K in reported program spending
- Leadership: top reported pay $80K · 1 people listed
- Consistency: 20 of 23 current checks pass · 3 findings to review
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2015 to 2023
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 23/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.