Jefferson County Child Development Council Inc

Nonprofit profile at a glance

EIN
630652760
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2055792064
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,833,896
Expenses
$4,788,391
Assets
$820,683
Liabilities
$436,201

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

Leadership & pay

13 people listed

Executive titles in this filing

  • EARLENE REYNOLDS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • EARLENE REYNOLDS (EXECUTIVE DIRECTOR): $149,503 total reported compensation
  • YOLAND WOODS (FINANCIAL OFFICER): $94,573 total reported compensation
  • TENA SALES (HEAD START/EARLY HEAD START DIRECTOR): $80,450 total reported compensation

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

Overview

Mission

The organization operates based on the concept that quality education cannot be separated from the health, nutrition, and mental health status of children. The organizations purpose is to maintain and expand programs toward the goal enriching the education cultural and developmental environment for all children within the child care community..

What it reported doing in 2024

The head start program and the early head start program are funded by the u.s. Department of health and human services. The programs provide comprehensive opportunities for children and familes to grow intellectually, physically, socially and emotionally. The programs also promote self- sufficiency, self- esteem and self- confidence in a nurturing environment that is responsive to the individual needs of each child and each family. This includes board time, goods sevices, policy council time, home space, and volunteer hours. The program service expenses above do not reflect the in-kind services.

Operating model

Revenue model
Grant-funded. 81% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: Limited

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

Sustainability

  • Operating margin: 0.9%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 88.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $4.2M in reported program spending
  • Leadership: top reported pay $150K · 13 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.