Southern Early Childhood Association

Nonprofit profile at a glance

EIN
576031854
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Jacksonville, AR, USA
Phone
5012211648
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$203,696
Expenses
$224,887
Assets
$250,124
Liabilities
$6,460

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

Leadership & pay

17 people listed

Executive titles in this filing

  • MAURENA LOPEZ (EXECUTIVE DIRECTOR)
  • CRYSTAL CAMPBELL (PRESIDENT)

Highest reported compensation

  • MAURENA LOPEZ (EXECUTIVE DIRECTOR): $49,182 total reported compensation

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

Overview

Mission

Promotion of early childhood issues

What it reported doing in 2023

Promotion and education of early childhood issues

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.7%; rating input score 98
  • Program expense ratio: 88.5%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th 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: 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: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -10.4%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 21.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -8.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -7.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -5.6% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 97.7% of revenue deployed · 88.5% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $199K in reported program spending
  • Leadership: top reported pay $49K · 17 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.