Maurice Kirby Child Care Center

Nonprofit profile at a glance

EIN
620569477
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Chattanooga, TN, USA
Phone
4236982456
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$509,708
Expenses
$731,382
Assets
$55,713
Liabilities
$245,988

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • LINDA CARTER (PRESIDENT)
  • KATIE C HARBISON (CEO)

Highest reported compensation

  • KATIE C HARBISON (CEO): $128,417 total reported compensation
  • JULIE MOON OSHIELDS (DIRECTOR OF FINANCE): $66,590 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provides early childhood education to low-income children.

What it reported doing in 2025

Provided early childhood education to children primarily between the ages of 0-5 during normal business hours, allowing their parents to work or attend school. Children learn through developmentally-appropriate activities and undergo annual assessments to track kindergarten readiness.

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 94% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 86
  • Accountability: 86
  • Sustainability: 9
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 85.1%; rating input score 85; 40th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -43.5%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 4.42; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $686K in reported program spending
  • Leadership: top reported pay $128K · 7 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 4 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.