Giraffe Laugh Inc

Nonprofit profile at a glance

EIN
820481812
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Garden City, ID, USA
Phone
2089545455
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$2,832,415
Expenses
$2,147,362
Assets
$3,049,284
Liabilities
$698,234

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

Leadership & pay

14 people listed

Executive titles in this filing

  • BRADY MOORE (PRESIDENT)
  • SARA HARVEY (VICE PRESIDENT)
  • EMILY SOLLY (PAST PRESIDENT)
  • LORRAINE FASCILLA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LORRAINE FASCILLA (EXECUTIVE DIRECTOR): $92,434 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational justice and quality early education access (birth through five) is available to families regardless of income. Food pantries are located at each site as well as parenting support and classes. Three full year sites care for children 6 weeks to 5 years, another site hosts a school-year preschool program for children 3-5, and another site hosts a summer program for children k-5th grade.

What it reported doing in 2024

Provided preschool education and care for approximately 170 children at four locations including children from low-income and disadvantaged families in ada county, Idaho.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.6%; rating input score 61
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: $13.99 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 60.6% of revenue deployed · 79.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $92K · 14 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.