Trinity Ame Early Learning Center Llc

Nonprofit profile at a glance

EIN
464039105
IRS 990 coverage
2017–2023
Forms available
Form 990 2023
Location
Atlanta, GA, USA
Phone
4046963490
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$1,169,946
Expenses
$1,167,547
Assets
$19
Liabilities
$4,000

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

Leadership & pay

14 people listed

Executive titles in this filing

  • THOMAS FORD (EXECUTIVE DIRECTOR)

Highest reported compensation

  • THOMAS FORD (EXECUTIVE DIRECTOR): $19,608 total reported compensation
  • STEVE KENNER (CFO): $12,000 total reported compensation

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

Overview

Mission

Providing children a wholesome environment in which to grow intellectually, emotionally and physically. To assist parents in fulfilling their responsibilities.

What it reported doing in 2023

Daycare, pre-k & food programs are incorporated within the combined concept of providing a holistic environment under which efforts are made to seek out and improve the early childhood experiences in childrens social, emotional and educational development.

Operating model

Revenue model
Grant-funded. 67% 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

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 86
  • Accountability: 86
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.8%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.2%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 210.53; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: -25.2% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 99.8% of revenue deployed · 100% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $20K · 14 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.