Good Shepherd Community Center Inc

Nonprofit profile at a glance

EIN
751508644
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Dallas, TX, USA
Phone
2146381688
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$191,900
Expenses
$663,790
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Joe Key (President)
  • Barbara Curry (Vice President)
  • Doris Kirvin (Executive Director)

Highest reported compensation

  • Doris Kirvin (Executive Director): $47,040 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Day Care for PreSchool Children

What it reported doing in 2014

Child Care and Youth Programs - The Center provides quality, affordable, nurturing child care and early developmental education for the children of Far West Dallas and serves as a community resource center with sensitivity to diverse cultural needs. Full day preschool and daycare for ages 18 months to 5 years, before and after school programs for ages 6-12, and full day summer programs for ages 6 - 12 are provided for up to 114 children.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 66% of its reported program spending out as grants.

The verdict

STRONG - 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: 96
  • Transparency & Controls: 93
  • Accountability: 74
  • Sustainability: 5
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: $44.94 raised per $1 spent on fundraising; rating input score 78; 78th 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: 100%; rating input score 100; 79th percentile among comparable filings
  • 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: -245.9%; rating input score 1; 1st 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: 7.1%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 32.8% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: -9.2% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -26.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $623K in reported program spending
  • Leadership: top reported pay $47K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 7 filed schedules · includes grants
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.