Little Big Time Child Development Center
Nonprofit profile at a glance
- EIN
- 462695573
- IRS 990 coverage
- 2017–2022
- Forms available
- Form 990 2022, Form 990-EZ 2016
- Location
- Sacramento, CA, USA
- Phone
- 9164910011
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $304,213
- Expenses
- $290,051
- Assets
- $52,969
- Liabilities
- $6,720
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- RHONDA POPE (PRESIDENT)
- WAYNE SMITH (Treasurer, CEO)
Highest reported compensation
- RHONDA POPE (PRESIDENT): $551,625 total reported compensation
- LAWRYNCE N ARCHULETA (OFFICER): $445,272 total reported compensation
- WAYNE SMITH (Treasurer, CEO): $254,287 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To enhance the qualify of life in our community through early childhood development program, incorporating cultural traditions, parent involvement and community involvement.
What it reported doing in 2022
The purpose of the child development center is to bring culturally appropriate preschool experiences for native american and other children ages 2 to 5 1/2.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 60
- Accountability: 9
- Sustainability: 33
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89%; rating input score 89
- Program expense ratio: 93.3%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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; 7th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.7%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 12.9%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: 3.7% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 8.2% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 16th percentile among comparable filings
Details
- Where the money goes: 89% of revenue deployed · 93.3% of spending went to programs
- Governance: 0 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $271K in reported program spending
- Leadership: top reported pay $552K · 4 people listed · 0 of 6 pay-setting controls reported
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 5 filing years from 2017 to 2022
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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 — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Review — Sustainability: Operating margin scored 51/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 26/100.
- High — Sustainability: Officer compensation ratio scored 27/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.