Jazzyz Little Treasurez Childcare and Learning Ctr

Nonprofit profile at a glance

EIN
471603594
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2020
Location
North Augusta, SC, USA
Phone
7063946131
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$376,707
Expenses
$376,707
Assets
$376,707
Liabilities
$376,707

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CAROL ABRAHAM (PRESIDENT)

Highest reported compensation

  • JASMINE (SECRETARY): $950,000 total reported compensation
  • CAROL ABRAHAM (PRESIDENT): $95,000 total reported compensation
  • JERMAINE FOWLER (MEMBER): $42,900 total reported compensation

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

Overview

Mission

Jazzy??? z Little Treasurez Childcare and Learning Center staff will strive to provide the Highest Quality Childcare and Educational Service that promotes and enhances each child??? s development; while assuring our parent??? s peace of mind in the care and service we render.

What it reported doing in 2025

Azzy??? z Little Treasurez Childcare and Learning Center staff will strive to provide the Highest Quality Childcare and Educational Service that promotes and enhances each child??? s development; while assuring our parent??? s peace of mind in the care and service we render.

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 program spending has grown recently. 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: 18
  • Transparency & Controls: 90
  • Accountability: 32
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.3%; rating input score 20
  • Program expense ratio: 20.3%; rating input score 20
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 300.2%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 41.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 58.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 20.3% of revenue deployed · 20.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $950K · 4 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 20/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.