A Childs Way Kindergarten Preschool
Nonprofit profile at a glance
- EIN
- 930813269
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Portland, OR, USA
- Phone
- 5036448407
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $575,846
- Expenses
- $518,072
- Assets
- $483,473
- Liabilities
- $81,013
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Sara Thorn (President)
Highest reported compensation
- Kathryn Phillips (Secretary): $53,913 total reported compensation
- Darlene Rozman (Treasurer): $265 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provides a hands-on developmental curriculum that emphasizes the development of a positive self concept and problem solving to children aged 2-5 years.
What it reported doing in 2024
Education services as stated in the Mission Statement above.
Operating model
- Revenue model
- Earned-program. 93% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 90
- Accountability: 5
- Sustainability: 49
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.9%; rating input score 73
- Program expense ratio: 83.1%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.93; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 10.5%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: -3.5% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -2.1% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: 0.2% per year; rating input score 100; 18th percentile among comparable filings
Details
- Where the money goes: 72.9% of revenue deployed · 83.1% of spending went to programs
- Governance: 0 of 7 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $431K in reported program spending
- Leadership: top reported pay $54K · 7 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 5 filed schedules
- Filing history: 7 filing years from 2017 to 2024
- 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.