Stella Maris Child Center

Nonprofit profile at a glance

EIN
430652688
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
St Louis, MO, USA
Phone
3143677950
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Child Day Care

Reported finances

Revenue
$1,376,330
Expenses
$1,450,874
Assets
$1,957,073
Liabilities
$1,445,686

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Steve Rhoades (President)

People named in this filing

  • JACKIE ENGEL (Director)
  • Michael Kilker (Director)
  • MELISSA MCCLAIN (Treasurer)

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

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

Overview

Mission

To provide quality educational programs and child care services to help children, and their families, reach their full potential educationally and economically.

What it reported doing in 2014

Provide day care to over 145 families annually with fees based on income of client's family, as well as facilitate parents as teachers model which provided services to 3 families,

Operating model

Revenue model
Earned-program. 73% 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

STRONG - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.6%; rating input score 90
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $109.98 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 11th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.4%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: -5.3% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -5.1% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 89.6% of revenue deployed · 85% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.