Sprouts Child Development Initiative Inc

Nonprofit profile at a glance

EIN
472010175
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Tulsa, OK, USA
Phone
9186994250
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$2,327,995
Expenses
$2,470,780
Assets
$125,710
Liabilities
$447,709

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • LESLEY GUDGEL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LESLEY GUDGEL (EXECUTIVE DIRECTOR): $109,620 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The challenge: identifying and responding to developmental delays. Evidence supporting the earliest identification and intervention possible, to address the needs of young children with developmental delays, is clear and unequivocal. Early intervention has a profound impact on quality of life for children and their families; the key to success, however, is early identification through screening and assessment. Absent these vital services, from birth to age five, children frequently enter school requiring more intensive and costly support, and rarely if ever catch up to their peers. Nationally, easterseals estimates that of the five million children under age five at risk for developmental delay, only one million are identified and receive needed early intervention services prior to entering school. Generally, only those under age five with the highest need, who meet federal idea (individuals with disabilities education act) criteria (a 25% delay in 2 or more areas of development or a 5

What it reported doing in 2024

The challenge: identifying and responding to developmental delays. Evidence supporting the earliest identification and intervention possible, to address the needs of young children with developmental delays, is clear and unequivocal. Early intervention has a profound impact on quality of life for children and their families; the key to success, however, is early identification through screening and assessment. Absent these vital services, from birth to age five, children frequently enter school requiring more intensive and costly support, and rarely if ever catch up to their peers.nationally, easterseals estimates that of the five million children under age five at risk for developmental delay, only one million are identified and receive needed early intervention services prior to entering school.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
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 program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 86
  • Accountability: 10
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.9%; rating input score 65
  • Program expense ratio: 61.2%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 3.56; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 26.1% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 27.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 64.9% of revenue deployed · 61.2% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $110K · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $110K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.