Mount Calvary Child Development Cen
Nonprofit profile at a glance
- EIN
- 200488600
- IRS 990 coverage
- 2010–2012
- Forms available
- Form 990 2012
- Location
- Prichard, AL, USA
- Rating confidence
- Limited
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $239,471
- Expenses
- $278,280
- Assets
- $-110,585
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Education
What it reported doing in 2012
Assists in educational development of children between the age of 6 weeks to 12 years of age.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 12
- Sustainability: 16
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -16.2%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: -0.4; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -19.1% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $278K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2010 to 2012
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
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: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.