All Saints' Preschool & Day Care Center

Nonprofit profile at a glance

EIN
330122426
IRS 990 coverage
2013–2014
Forms available
Form 990 2014
Location
Vista, CA, USA
Phone
7605988495
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,282,202
Expenses
$1,115,188
Assets
$805,185
Liabilities
$-132

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Tisha Bullock (President)

Highest reported compensation

  • Jenny Smith (Preschool Director): $41,180 total reported compensation
  • Lisa Anderson (Preschool Director): $39,366 total reported compensation

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

Overview

Mission

All Saints' Preschool is a loving, christian preschool dedicated to academic excellence and quality education, where children discover that value lies more in the joy of learning and doing than in the finished product.

What it reported doing in 2014

The preschool serves approximately 200 children ranging from ages 6 weeks to kindergarten in two facilities in Vista, CA.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 56
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 73
  • Program expense ratio: 83.4%; rating input score 83
  • Fundraising efficiency: $1.82 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

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: 77.8%; rating input score 78; 15th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 7.2%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: -8.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 23.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 72.5% of revenue deployed · 83.4% of spending went to programs
  • Governance: 7 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $930K in reported program spending
  • Leadership: top reported pay $41K · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.