John Knox Learning Center Dba John Knox Child Development Center

Nonprofit profile at a glance

EIN
731357541
IRS 990 coverage
2013–2015
Forms available
Form 990 2015
Location
Tulsa, OK, USA
Phone
9187427656
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Official website

Reported finances

Revenue
$666,344
Expenses
$679,113
Assets
$184,103
Liabilities
$115,333

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Katie Huizenga (President)

Highest reported compensation

  • Pamela Goodwin (Director): $47,347 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide quality all day child care in a Christian environment of love, concern and wholesomeness in which young children can be nurtured and educated.

What it reported doing in 2015

John Knox Learning Center is a child development center which provides day care and preschool care to approximately 130 children.

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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 100
  • Accountability: 54
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.8%; rating input score 90
  • Program expense ratio: 88.1%; 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 17th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.9%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -10.5% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -15.4% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -15.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 89.8% of revenue deployed · 88.1% of spending went to programs
  • Governance: 5 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $598K in reported program spending
  • Leadership: top reported pay $47K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2013 to 2015
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.