Global Connection Learning Center

Nonprofit profile at a glance

EIN
271105688
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Jackson, MS, USA
Phone
6019811916
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$498,184
Expenses
$565,065
Assets
$351,831
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Nancy Sylvester (President)
  • Geraldine Rainey (Vice President)

Highest reported compensation

  • Nancy Sylvester (President): $54,200 total reported compensation
  • Linda Brewer (Teacher): $28,996 total reported compensation
  • Karen M-Tartt (Teacher): $27,066 total reported compensation

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

Overview

Mission

Our mission is to provide daily childcare and after school tutoring for teen mothers to allow them to graduate high school and become productive citizens.

What it reported doing in 2024

To continue with the mission of tutoring teen mothers to help them become more productive.

Operating model

Revenue model
Grant-funded. 64% of the money available for current operations came from government grants.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 7
  • Transparency & Controls: 82
  • Accountability: 74
  • Sustainability: 29
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.2%; rating input score 8
  • Program expense ratio: 7%; rating input score 7
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 3 of 8 controls in place; rating input score 38
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.4%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 19.5%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 20.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 8.2% of revenue deployed · 7% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $40K in reported program spending
  • Leadership: top reported pay $54K · 5 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.