Mother & Daughter Child Nurturing Center Inc

Nonprofit profile at a glance

EIN
823252346
IRS 990 coverage
2018–2020
Forms available
Form 990 2020
Location
Milwaukee, WI, USA
Phone
4147970763
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$666,227
Expenses
$731,480
Assets
$11,157
Liabilities
$211,949

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • OLETHIA PERKINS (CEO)

Highest reported compensation

  • OLETHIA PERKINS (CEO): $107,406 total reported compensation
  • LAKESHA CURTAIN (DIRECTOR): $75,041 total reported compensation
  • DEMETRIA PERKINS (DIRECTOR): $54,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide excellent child care services to children in pre-school & lower grade levels. We teach the children and provide a higher degree of early educational learning while creating a positive child care services experience for families in milwaukee, Wisconsin.

What it reported doing in 2020

With certified teachers we continue to provide educational services to k4 and k5 students. We have increased available opportunities to our staff for professional development in the area of teaching children. As a result students in kindergarten classes are reading at a first or second grade reading levels.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 - 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: 79
  • Transparency & Controls: 82
  • Accountability: 58
  • Sustainability: 7
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 83.5%; rating input score 84
  • 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: 75%; rating input score 75; 15th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.8%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 19; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 32.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 43.6% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 16.9% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 115.5% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 83.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $611K in reported program spending
  • Leadership: top reported pay $107K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2018 to 2020
  • Contacts: How to reach this organization
  • Money network: 4 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.