Quality First Child Care Inc
Nonprofit profile at a glance
- EIN
- 010946091
- IRS 990 coverage
- 2020–2022
- Forms available
- Form 990 2022, Form 990-N 2010
- Location
- Bolingbrook, IL, USA
- Phone
- 6308066348
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Education N.E.C.
- Affiliation
- Christianity
Reported finances
- Revenue
- $625,000
- Expenses
- $575,000
- Assets
- $625,000
- Liabilities
- $575,000
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Napoleon L Lawson (President and CEO)
People named in this filing
- Napoleon L Lawson (President and CEO)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Quality First Child Care Inc. is part of First Family of Faith Church a 501c3 and provides Christian based childcare services for low to moderate income families.
What it reported doing in 2022
Child Care Services
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- 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
MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 53
- Accountability: 12
- Sustainability: 50
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92%; rating input score 92
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 12th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 4th 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 8%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 1.09; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.92; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings
Growth
- Program expense growth: 42.7% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: -22% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: 59.2% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 92% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $575K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 39 of 41 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 2 filing years from 2020 to 2022
- Contacts: How to reach this organization
- 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 — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 57/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.