Kingdom Kids Christian Academy

Nonprofit profile at a glance

EIN
161678297
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Phenix City, AL, USA
Phone
3342144993
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$594,758
Expenses
$569,729
Assets
$25,029
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Shandra Lawrence (President)

People named in this filing

  • Keith Baker (Board Member)
  • Sharon Sims (Board Member)
  • Shandra Lawrence (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

This organization's mission is to provide families with a nurturing and safe place for their children. We are open Monday through Friday from 5:30 A.M. to 6:00 p.m. We provide a quality childcare for this community.

What it reported doing in 2024

Kingdom Kids Christian Academy provided before and after school services for children enrolled in elementary and middle schools in our area. The children would be provided full-time access for days that schools were closed for holiday. Kingdom Kids also provided full-time services during the summer months.

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating 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: 87
  • Transparency & Controls: 92
  • Accountability: 18
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • 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; 5th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 19.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $570K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • 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.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 48/100.