Midfield Institute of Cosmetology
Nonprofit profile at a glance
- EIN
- 800205752
- IRS 990 coverage
- 2019–2025
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2025, Form 990-EZ 2018
- Location
- Midfield, AL, USA
- Phone
- 205-925-7600
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Higher Education Institutions
Reported finances
- Revenue
- $152,163
- Expenses
- $151,867
- Assets
- $15,648
- Liabilities
- $18,329
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- LUCTTA FORD (VICE PRESIDENT)
- LILA WILLIAMS (PRESIDENT/EXECUTIVE DIRECTOR)
People named in this filing
- ANNETA NUNN (SECRETARY)
- JAMES WILLIAMS (BOARD MEMBER)
- LUCTTA FORD (VICE PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To train students basic skills in the field of cosmetology which includes: safety precautions, basic manipulative skills, proper work habits, business skills, state laws, and desirable attitudes necessary to obtain licensure and the necessary competencies for job entry level positions in Cosmetology or a related field.
What it reported doing in 2025
To prepare students to take and pass the Alabama state board of cosmetology examination
Operating model
- Revenue model
- Grant-funded. 73% of the money available for current operations came from government grants.
- 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 27
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.2%; rating input score 78
- Program expense ratio: 78.3%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: Pass
Sustainability
- Operating margin: 0.2%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 0.1; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 1.17; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -16.4% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: 10.4% per year; rating input score 100; 64th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 78.2% of revenue deployed · 78.3% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $119K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 7 filing years from 2019 to 2025
- Contacts: How to reach this organization
- 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 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 36/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.