Family Learning & Development Center Inc

Nonprofit profile at a glance

EIN
341914837
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Dalton, OH, USA
Phone
3302638912
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$82,052
Expenses
$174,698
Assets
$0
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • STANLEY C GAULT (PRESIDENT)

Highest reported compensation

  • MELODY SNURE (SEC & EXEC D): $42,025 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 facilities and services (at reduced rates) to local service organizations (public education, higher education and health) and to provide educational programs.

What it reported doing in 2013

Facilities were provided (at reduced rates) to five local service organizations. Until we went out of business at the end of the 2012-2013 school year, our primary exempt purpose was to provide facilities and service coordination at reduced rates to organizations that operate to serve the community. Five educational or non-profit organizations operated from our facility, each with its own budget and staff working together to provide coordinated services to hundreds of people. Gault family learning center placed particular emphasis on services for parenta and their children from infants up to age six. (continued on schedule o) service coordination in 2013 included conducting monthly fire and tornado drills, issuing a regular newsletter for the approximately 50 employees of the collaborative organizations, and coordinating a building safety committee that reviewed our clientele's unique needs and provided regular oversight of periodic lockdown drills. The fldc executive director continued to serve as secretary for the prenatal to six subcommittee of wayne county family and children first council, keeping minutes of bi-monthly meetings and handling the roster and committee communication. We continued as a wayne county board of elections voting site in our wooster precinct for the may primary election. We continued to provide outdoor play space for wee care center, a united way childcare agency housed in wooster first presbyterian church just down the block from us. The center doesn't have ample play space for its school-age summer program so children use our ball field and green space and store summer play equipment in our carriage house. We, in return, used the church's parking lot on weekdays for overflow parking when we hosted special community events.

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 - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.6%; rating input score 89
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 88.9%; rating input score 89; 27th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -112.9%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 24.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -33.6% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -42.1% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $155K in reported program spending
  • Leadership: top reported pay $42K · 9 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.