Maternity and Early Childhood Fdn Inc

Nonprofit profile at a glance

EIN
141650131
IRS 990 coverage
2009–2022
Forms available
Form 990 2022, Form 990-EZ 2019
Location
Albany, NY, USA
Phone
5184820038
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$278,579
Expenses
$364,550
Assets
$302,131
Liabilities
$179,237

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • EDWARD G WATKINS (PRESIDENT)
  • MARY PEIPER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARY PEIPER (EXECUTIVE DIRECTOR): $64,320 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the maternity and early childhood foundation is to provide leadership, education, and resources to community-based agencies in New York state that support new and expectant parents from pregnancy through early childhood.

What it reported doing in 2022

The maternity and early childhood foundation, inc. (mecf) provides funds to not for profit agencies to support services for low income expectant and new parents with the goals of promoting proper prenatal care, improving birth outcomes and supporting positive parenting skills.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 83
  • Accountability: 90
  • Sustainability: 19
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 78.2%; rating input score 78
  • Fundraising efficiency: $1,251.55 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 78.7%; rating input score 79; 48th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -30.9%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 17.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -8.2% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -8.3% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 78.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $285K in reported program spending
  • Leadership: top reported pay $64K · 9 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2009 to 2022
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 6 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.

  • High — Sustainability: Operating margin scored 11/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.