National Black Child Development EIN 52-1697682 Form 990 (PDF) Claim this org

National Black Child Development

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Improves and protects the quality of life for African American children and families through community-based services. For fiscal year 2021 it reported $372K in revenue, $406K in expenses, and $48K in net assets.Pt I

Type
Unknown exempt organization · Nonprofit
Location
Dacula, GA
Filings
2 on file (2020–2021)
Revenue
$372KFY2021
Expenses
$406K
Net assets
$48K
People
9
Filings
2
Updates
0
More identity details & actions ⌄
EIN  52-1697682 Unknown exempt organization Dacula, GA
Form 990 (PDF)
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Size
$100K–1M
What they do
Improves and protects the quality of life for African American children and families through community-based services.
Leadership
Dr Bisa Lewis · President · $110K
Money in and out
$372K revenue, $406K expenses
Bottom line
-9% surplus margin
Reported financial activity · FY2021
Total revenue
$372K
Pt VIII · Ln 12
Total expenses
$406K
Pt IX · Ln 25
Net assets
$48K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$34K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.20
Surplus margin
-9%
revenue over expenses, this year▼ -121% vs prior filing year
Program spending
80%
of expenses reach programs

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$372K
FY2021▲ +140%
Total revenue
$372K
Pt VIII · Ln 12
Total expenses
$406K
Pt IX · Ln 25
Net assets
$48K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$34K
Total assetsPt X · Ln 16$101K
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 47

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CNational Black Child Development
EINHdr · item D52-1697682
Principal addressHdr · item CDacula, GA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MGA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFpending

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President
$110,373Pt VII · Sec A
$4,700Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2021FY2020
Dr Bisa Lewis$110,373
Dr Bisa Batten Lewis$48,388
Tatjyana Elmore$4,700$300

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $323K of program spending, described in the organization's own filed words · FY2020.
01

Public policy through bcdi-atlanta's black children count initiative, we support families, childcare programs, schools and communities by coordinating civic engagement efforts to ensure the needs of black children and their families are met at both local and state levels.

$139Kprogram expense
02

Family engagement the bcdi-atlanta powerful families program (PFP) works to improve connections for low-income families in the city of atlanta and fulton county. The program focuses on creating opportunities for and addressing the needs of both children and their families together, to create improved family economic stability.

$99Kprogram expense
03

Literacy the read to succeed (RTS) program is designed to promote early literacy and language development by supporting families with children between birth and eight years old to establish home libraries with culturally responsive and developmentally appropriate children's books.

$84Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$311K · 84%
Program service revenue$61K · 16%
Contributions & grants84%$311K
Program service revenue16%$61K
Other revenue$424
Total revenueLn 12$372K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.20
Program services80%$323K
Management & general20%$83K
Total functional expensesLn 25$406K

Balance Sheet

Part X · end of year
CashLn 1$101K
Total assetsLn 16$101K
Total liabilitiesLn 26$53K
Total net assetsLn 32$48K
Months of cash on handcomputed3.0

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $101K · Operating expenses/yr $406K
3.0 months
Where the money goes
Program services
Program services $323K · Total expenses $406K
80%
Management & General
Management & general $83K · Total expenses $406K
20%
Fundraising
Fundraising $0 · Total expenses $406K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $311K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $311K · Total revenue $372K
84%
Government reliance
Government grants — · Total revenue $372K
Earned-income share
Program service revenue $61K · Total revenue $372K
16%
Investment reliance
Investment income $0 · Total revenue $372K
0%
Program self-sufficiency
Program service revenue $61K · Total expenses $406K
15%
Growth & trend
Revenue growth (YoY)
This year $372K · Prior year $155K
+140%
Net-asset trend (YoY)
End of year $48K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $372K · Expenses $406K
-9%
Liabilities-to-Assets
Total liabilities — · Total assets $101K
Net-asset ratio
Net assets $48K · Total assets $101K
47%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $101K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Dr Bisa Lewis · Reported title PRESIDENT · Highest reported compensation $110K · Total expenses $406K
27%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $126K · Total expenses $406K
31%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 20%
Fundraising cost ratio 0%
Revenue growth 140%
Legal fee ratio 0.3%
Accounting fee ratio 0.5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2021 (Latest)$372K revenue · viewing · ⤓ 990 PDF
FY2020$155K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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