Moma Good Inc

Nonprofit profile at a glance

EIN
251894441
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Aliquippa, PA, USA
Phone
7243788622
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$87,226
Expenses
$85,891
Assets
$61,371
Liabilities
$14,906

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

Leadership & pay

4 people listed

Executive titles in this filing

  • ANGEL GOOD (President & CEO)

Highest reported compensation

  • ANGEL GOOD (President & CEO): $15,964 total reported compensation
  • ANNIE MAE GOOD (Chairman): $9,911 total reported compensation

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

Overview

Mission

The mission of moma good inc is to provide supported childcare services and adult day care services for economically disadvantaged families.

What it reported doing in 2024

Moma good inc is a licensed childcare provider with the butler county childrens center. The program is partially subsidized by the county with remaining payments coming directly from economically disadvantaged families. In 2024, the childcare center provided services to 6 children, although it is licensed for as many as 19 children. The childcare center operates from 6 am until 3:30 pm each day. From 4 pm until 9 pm, the childcare center switches to an adult day care program providing services to economically disadvantaged senior citizens. The center provided services for 3 senior citizens in 2024, but is licensed for as many as 7 adults. Funding for this program is provided by upmc health plan. Since covid, both programs have seen a gradual decline in enrollment. The officers, directors, and employees are extremely passionate about providing these services to the families they serve and hope to reverse the trend of declining participants very soon.

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 44
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 75%; rating input score 75; 24th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.5%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 30.1%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 74.7% of revenue deployed · 82.7% of spending went to programs
  • Governance: 3 of 4 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $71K in reported program spending
  • Leadership: top reported pay $16K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.