Madison County Community Learning Centers

Nonprofit profile at a glance

EIN
262861397
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Marshall, NC, USA
Phone
8286229575
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$1,412,176
Expenses
$1,474,875
Assets
$789,891
Liabilities
$355,523

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DEBORAH DELISLE (Executive Director)

Highest reported compensation

  • DEBORAH DELISLE (Executive Director): $57,958 total reported compensation

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

Overview

Mission

Provide educational support for children in the community.

What it reported doing in 2024

The organization provides to the community services and support for the educational, nutritional, and child care needs of its 5-14 year old children with k-8 grade school 115 students and summer day camp up to 75 students.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 75
  • Accountability: 45
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 58.4%; rating input score 58
  • Fundraising efficiency: $11.2 raised per $1 spent on fundraising; rating input score 42; 42nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st 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: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 15.4% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 60.9% of revenue deployed · 58.4% of spending went to programs
  • Governance: 2 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $861K in reported program spending
  • Leadership: top reported pay $58K · 5 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • 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.
  • 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 42/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.