National Black Child Development Institute Inc Atlanta Affiliate

Nonprofit profile at a glance

EIN
521697682
IRS 990 coverage
2012–2020
Forms available
Form 990 2020, Form 990-EZ 2019
Location
Dacula, GA, USA
Phone
6789090800
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$371,848
Expenses
$406,257
Assets
$100,640
Liabilities
$52,848

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DR BISA LEWIS (PRESIDENT)

Highest reported compensation

  • DR BISA LEWIS (PRESIDENT): $110,373 total reported compensation
  • TATJYANA ELMORE (TREASURER): $4,700 total reported compensation

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

Overview

Mission

Community based human service organization to improve and protect the quality of life of africanamerican children and their families.

What it reported doing in 2020

Literacy the read to succeed (rts) program is designed to promote early literacy and language development by supporting families with children between birth and eight years old to establish home libraries with culturally responsive and developmentally appropriate children's books. With support from nbcdi, bcdi-atlanta provides young children and their families with children's books designed to foster early literacy skills and establish at-home libraries. Rts provided books and bookbag classroom libraries to more than 40 childcare programs with a total of 1,524 books in 2020. Developed online lesson plans and learning activities for books to support more than 60 early childhood educators.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 16
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 79.5%; rating input score 80
  • 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: 77.8%; rating input score 78; 19th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.3%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 43% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 87% of revenue deployed · 79.5% of spending went to programs
  • Governance: 7 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $323K in reported program spending
  • Leadership: top reported pay $110K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2012 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: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.