Nutrition for Nd Day Care Children Inc

Nonprofit profile at a glance

EIN
450383110
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Minot, ND, USA
Phone
7018386709
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$1,254,378
Expenses
$1,264,359
Assets
$119,475
Liabilities
$101,888

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • ROXANN STARK (Executive Dir.): $62,586 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sponsor the us department of agriculture child and adult care food program in North Dakota. Through this program, ndc reimburses meals and snacks served to children in licensed day care homes, monitors the homes and the food served to children, and provides nutritional education to the providers.

What it reported doing in 2017

Provide financial reimbursement for nutritional meals served in approximately 160 eligible home licensed day care providers each month. In fiscal year end 9/30/18 there were reimbursements for 857,151 meals served in homes monitored by ndc.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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. The required major-donor schedule is missing or incomplete and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 75
  • Accountability: 84
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.8%; rating input score 86
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.8%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -6.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 85.8% of revenue deployed · 85.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $63K · 5 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.