Maw Inc

Nonprofit profile at a glance

EIN
952793778
IRS 990 coverage
2018–2021
Forms available
Form 990 2021
Location
La Palma, CA, USA
Phone
5628674083
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$500,267
Expenses
$481,609
Assets
$81,225
Liabilities
$12,722

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • WENDY MOONIER (EXEC. VICE PRESIDENT)

Highest reported compensation

  • WENDY MOONIER (EXEC. VICE PRESIDENT): $98,352 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Child care services to provide children with early education and a head start on their education.

What it reported doing in 2021

Child care program providing clean facilities, field trips for the children, and providing a nurturing, safe, and educational enviorment for the children providing them with a head start when they begin school

Operating model

Revenue model
Membership-supported. 84% of the money available for current operations came from membership dues.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 82
  • Accountability: 10
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 79.6%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th 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: Limited
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 3.7%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 20.4%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -9.2% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -6.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 79.6% of spending went to programs
  • Governance: 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $383K in reported program spending
  • Leadership: top reported pay $98K · 1 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2018 to 2021
  • 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.

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: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.