Kids Landing Day Care & Learning Center Inc

Nonprofit profile at a glance

EIN
640884215
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Tupelo, MS, USA
Phone
6628444144
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$1,062,571
Expenses
$1,233,204
Assets
$422,496
Liabilities
$64,701

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

Leadership & pay

3 people listed

Executive titles in this filing

  • KATHY WAMMACK (President/Dir.)

Highest reported compensation

  • KATHY WAMMACK (President/Dir.): $43,366 total reported compensation
  • LALLIE WREN (MANAGER): $31,887 total reported compensation

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

Overview

Mission

The organizations primary exempt purpose is to provide quality child care and meals to all children and qualifying disadvantaged children under the Mississippi dept. Of education's usda child and adult care food program (cacfp), a special nutrition food program.

What it reported doing in 2025

The organization provided quality child care and meals to approximately 200 to 225 children to allow their parents to be gain-fully employed. The center is open 5 days per week, from 6:00 a.m. To 6:00 p.m. The organization; s objective is to provide all children with a loving and caring environment that is educational, safe and fun, with nutritious meals being served to them through the usda food program.

Operating model

Revenue model
Earned-program. 78% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.5%; rating input score 98
  • 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.5% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $43K · 3 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.