Hudsons 1St Class Academy

Nonprofit profile at a glance

EIN
452915272
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Birmingham, AL, USA
Phone
2027060884
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$168,336
Expenses
$41,345
Assets
$168,336
Liabilities
$41,345

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • LINDSAY MARSHALL (CHILD CARE SPECIALIST): $40,064 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to be recognized as a staple in the Birmingham Alabama Community where underserved children can gain access to adequate and affordable early childhood education and child day care services.

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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 81
  • Accountability: 21
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.7%; rating input score 24
  • Program expense ratio: 96.6%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: 75.4%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 4.07; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 48.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -53.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 31% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 23.7% of revenue deployed · 96.6% of spending went to programs
  • Governance: 0 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $202K in reported program spending
  • Leadership: top reported pay $40K · 1 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.