Liberty Academy and Child Development Center Ministries Inc
Nonprofit profile at a glance
- EIN
- 342049821
- IRS 990-EZ coverage
- 2010–2010
- Forms available
- Form 990-EZ 2010
- Location
- Auxvasse, MO, USA
- Phone
- 5733862223
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
- Affiliation
- Christianity
Reported finances
- Revenue
- $36,999
- Expenses
- $43,593
- Assets
- $9,292
Source: IRS Form 990-EZ. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
3 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Christian education facility for children ages 3-12th grade
What it reported doing in 2010
Christian education provided in a traditional schoolroom atmosphere from August,2010 through May,2011 Program is designed to meet the educational needs of all students in grades K - 12th integrated with a Christian view of God Christian education provided in a traditional schoolroom atmosphere from August,2009 through May,2010 Program is designed to meet the educational needs of all students in grades K - 12th integrated with a Christian view of God and the world based on the authoritative and inerrant Word of God 15 enrolled
Operating model
- Revenue model
- Earned-program. 62% 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
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: 92
- Transparency & Controls: 100
- Sustainability: 16
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98%; rating input score 98
- Program expense ratio: 83.2%; rating input score 83
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 50th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -17.8%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 0.21; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 98% of revenue deployed · 83.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $36K in reported program spending
- Leadership: top reported pay $7K · 3 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 5 filed schedules
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 23/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.