Smart Start Central Oklahoma Inc

Nonprofit profile at a glance

EIN
421593360
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Edmond, OK, USA
Phone
4056599927
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Remedial Reading, Reading Encouragement

Reported finances

Revenue
$415,682
Expenses
$477,674
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • SANDRA COTTON (EXECUTIVE DI): $168,467 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build a community that supports parents and caregivers as a child's first and most influential teacher.

What it reported doing in 2023

Community engagement - coordinate family services and partnership coalition among harbison early education & kiwanis community center, mark twain elementary school and engage learning.

Operating model

Revenue model
Donor-supported. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 61
  • Accountability: 84
  • Sustainability: 10
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.2%; rating input score 10
  • Program expense ratio: 8.9%; rating input score 9
  • Fundraising efficiency: $130.3 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • 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: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 35.3%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 10.2% of revenue deployed · 8.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $42K in reported program spending
  • Leadership: top reported pay $168K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2023
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 9/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.