Mums - the Kitty Hupman Weekday School

Nonprofit profile at a glance

EIN
811127843
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Mebane, NC, USA
Phone
9195635600
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Official website

Reported finances

Revenue
$360,729
Expenses
$357,034
Assets
$372,279
Liabilities
$5,321

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Mary Spradlin (President)

Highest reported compensation

  • Laura Andrews (Director (non-voting member of Board)): $41,223 total reported compensation
  • Sherry Ashley (Trustee and part-time employee): $2,609 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 Kitty Hupman Weekday School (MUMS) provides quality preschool care and training to children of all races, genders and abilities from toddler age (15 months) to entering Kindergarten, school-age children up to 12 years old ending in 5th grade. We serve children and families of the community by attempting to meet the wide range of physical, emotional, social intellectual, and spiritual needs of each child in a manner of reflecting God's love. The daycare is located inside the Mebane United Methodist Church.

What it reported doing in 2024

For calendar year ending December 31, 2024, MUMS served 50 preschool students, 34 school-age students and 40 summer camper kids. The gross revenue generated through serving these children was $320,748 with the total overall expenses being $357,034 to operate the childcare organization and serve these children. The expenses allocated to program expenses is $137,635. The childcare organization was awarded and received a "Stabilization Grant" from the North Carolina Department of Health and Human Services (NCDHHS) totaling $33,656 in 2024. The Stabilization Grant is defined on the NCDHHS website (https://ncchildcare.ncdhhs.gov/Home/Stabilization-Grants) as "North Carolina child care stabilization grants are non-competitive financial awards made directly to eligible, qualified early care and learning programs across the state to sustain and stabilize their businesses, support working families with access to high-quality, affordable care and education, and promote equity for children, parents, and teachers. Child care programs must apply for Stabilization Grants. Each approved program receives a fixed costs and families grant, based on capacity, subsidized child care enrollment, program quality (star rating), infant/toddler enrollment, and community context (using Social Vulnerability Index). Programs may choose to also receive additional funding, compensation supports grants, to support recruitment and retention. The two components are intended to grant early care and learning programs the funds to facilitate high quality early childhood education at its true cost and attract and retain high-quality teachers by increasing compensation."

Operating model

Revenue model
Earned-program. 89% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 90
  • Accountability: 56
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.8%; rating input score 38
  • Program expense ratio: 38.5%; rating input score 39
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 37.8% of revenue deployed · 38.5% of spending went to programs
  • Governance: 6 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $138K in reported program spending
  • Leadership: top reported pay $41K · 9 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.