Scarboro Daycare Center Scarboro Learning Center

Nonprofit profile at a glance

EIN
620506167
IRS 990-EZ coverage
2015–2016
Forms available
Form 990-EZ 2016
Location
Oak Ridge, TN, USA
Phone
8654836871
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$81,461
Expenses
$73,873
Assets
$19,219
Liabilities
$3,594

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • EDWENA CROWE (President)
  • FRANK GETHERS (Vice President)
  • KENNETH HERRING (Executive Director)

People named in this filing

  • EDWENA CROWE (President)
  • FRANK GETHERS (Vice President)
  • FREDA HOPPER (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide childcare for working mothers

What it reported doing in 2016

Childcare for working mothers

Operating model

Revenue model
Donor-supported. 74% 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 filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 82
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 88.6%; rating input score 89

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 9.3%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 24.7%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -37.4% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -17.6% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 200% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 88.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $65K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2015 to 2016
  • 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.

  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.