Kingdom Rock Childrens Village

Nonprofit profile at a glance

EIN
474452280
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Somerville, MA, USA
Phone
7814545562
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions
Affiliation
Christianity

Official website

Reported finances

Revenue
$639,941
Expenses
$692,109
Assets
$11,798
Liabilities
$139,686

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

Leadership & pay

20 people listed

Highest reported compensation

  • Stacie Clayton (Director): $111,525 total reported compensation
  • Stacie Clayton (Ex. Director): $111,525 total reported compensation
  • Yomarie Cordero (Lead Certified Teacher): $78,823 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 mission of Kingdom Rock Children's Village is to provide a quality education in a warm and loving environment, based on the teaching and examples of Jesus Christ. We seek to nurture and develop each child? s educational, social, physical, and spiritual potential. Our goal is that every child under our care would flourish and grow as a confident, unique creation of God, with a strong connection to others and his or her world, and be well-equipped for future learning.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: 72
  • Accountability: 0
  • Sustainability: 9
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 0th 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; 5th 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: Limited
    • 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: -8.2%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 11.84; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 100.6%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.8% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $649K in reported program spending
  • Leadership: top reported pay $112K · 20 people listed
  • Highest-paid contractors: 2 contractors listed · $41K reported
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.