Snap (Special Neighborhood Activities Program)

Nonprofit profile at a glance

EIN
237427587
IRS 990 coverage
2013–2014
Forms available
Form 990 2014
Location
Battle Creek, MI, USA
Phone
2699682338
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$232,033
Expenses
$243,330
Assets
$106,276
Liabilities
$40,305

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

Leadership & pay

13 people listed

Highest reported compensation

  • ANNE BRANHAM (TEACHER): $39,200 total reported compensation
  • AMY EDDY (TEACHER): $31,105 total reported compensation
  • SHAVANTE THACKER (ADMINISTRATIVE): $19,255 total reported compensation

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

Overview

Mission

Provide preschool and child care servcies to familes regardless of race, color, religion, income, gender or national orgin to 35 families.

What it reported doing in 2014

Payroll, professional fees, rent, contract labor, printing, advertising, bank charges, donations, dues and subscriptions, insurance, misc, program expenses, licenses and fees, payroll taxes, security expenses, staff development, supplies, telephone, travel, and depreciation.

Operating model

Revenue model
Grant-funded. 83% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 5
  • Sustainability: 23
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 6th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.9%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 45.2%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -8.5% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -7.6% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 8 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $243K in reported program spending
  • Leadership: top reported pay $39K · 13 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.