4Corners Community Nursery Inc
Nonprofit profile at a glance
- EIN
- 760847732
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Silver Spring, MD, USA
- Phone
- 3016819520
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $442,128
- Expenses
- $393,663
- Assets
- $443,246
- Liabilities
- $46,833
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JODI SIFF (EXECUTIVE DIRECTOR)
Highest reported compensation
- JODI SIFF (EXECUTIVE DIRECTOR): $37,000 total reported compensation
- DONNA RINALDO (BUSINESS MANAGER): $28,725 total reported compensation
- ALLISON NADELHOFT (TEACHER): $17,623 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A nursery school providing an enrichment program for pre-school children.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: 80
- Transparency & Controls: 75
- Accountability: 57
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.3%; rating input score 86
- Program expense ratio: 96.9%; rating input score 97
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 2nd 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: 66.7%; rating input score 67; 18th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 11%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 24%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 4.1% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 3.7% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 86.3% of revenue deployed · 96.9% of spending went to programs
- Governance: 6 of 9 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $381K in reported program spending
- Leadership: top reported pay $37K · 10 people listed
- Consistency: 24 of 26 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.