Ordained Teaching and Tutoring Inc

Nonprofit profile at a glance

EIN
352147594
IRS 990 coverage
2013–2014
Forms available
Form 990 2014
Location
Hammond, IN, USA
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$734,849
Expenses
$769,467
Assets
$395,999
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • TATSINDA R HAWKINS SCOTT (EXECUTIVE DIRECTOR)
  • SHELDRAKE HAWKINS (PRESIDENT)

Highest reported compensation

  • TATSINDA R HAWKINS SCOTT (EXECUTIVE DIRECTOR): $165,364 total reported compensation
  • SHELDRAKE HAWKINS (PRESIDENT): $40,794 total reported compensation
  • CAMILLA WOODS (SECRETARY): $18,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Tutoring, mentoring & child care services for families in need of additional tutoring & child care services. We tutor children from k-12th grade in areas needed.

What it reported doing in 2014

Child care services rendered to 100-130 children in order for their parents to work or attend school, sunday-saturday 24 hours per day

Operating model

Revenue model
Earned-program. 79% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 70
  • Accountability: 28
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.2%; rating input score 64
  • Program expense ratio: 61.3%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 4th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -4.7%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
  • Officer compensation ratio: 29.2%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: -15% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -8.4% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 64.2% of revenue deployed · 61.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $472K in reported program spending
  • Leadership: top reported pay $165K · 3 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.