Little Dude's Learning Center Inc

Nonprofit profile at a glance

EIN
742467064
IRS 990 coverage
2013–2017
Forms available
Form 990 2017, Form 990-N 2012
Location
Austin, TX, USA
Phone
5126980226
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$676,700
Expenses
$696,746
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • PATRICIA SMITH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PATRICIA SMITH (EXECUTIVE DIRECTOR): $57,115 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide quality child care and early education experiences to help

What it reported doing in 2017

Providing high quality early childhood education has always been a priority. Research has shown that early education programs are instrumental in helping children overcome barriers to learning. Good childcare and early education helps parents prepare their children for school and life long success. Each year millions of children enter a new kindergarten classroom. All too many of these children are not prepared for school and are already behind their peers. Enrolling your child at little dudes ensure they are school ready and start school confident and prepared. Little dudes also offers enriched educational programs that are fun and interesting or school-aged children. Teachers provide encouragement as children work alone or in groups on theme-based projects specifically designed for school-age needs, interests and developmental levels.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 92% 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. Some filing-based governance responses are negative or unanswered and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 81
  • Accountability: 60
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.7%; rating input score 100; 45th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 8.2%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -17.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 85.2% of revenue deployed · 82.7% of spending went to programs
  • Governance: 3 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $576K in reported program spending
  • Leadership: top reported pay $57K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2013 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.