Arlington Unitarian Cooperative Preschool

Nonprofit profile at a glance

EIN
540884434
IRS 990 coverage
2020–2021
Forms available
Form 990 2021
Location
Arlington, VA, USA
Phone
7035851439
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$384,661
Expenses
$318,078
Assets
$226,254
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Andrea McGuire (President)
  • Casey Trull (Vice-President)

People named in this filing

  • Kasey Vanderpoel (Membership Co-Chair)
  • Allyson Parker (Membership Co-Chair)
  • Hannah Williams (Social Fundraising Chair)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Arlington Unitarian Cooperative Preschool is a child-centered cooperative preschool with the mission of developing and encouraging the social intellectual and physical development of the children in its care. It is a half-day program serving children aged 6 weeks to 5 years old.

What it reported doing in 2021

The preschool is a child-centered preschool for children aged 6 weeks to 5 years old. The preschool provides a safe nurturing and developmentally appropriate environment where the individual needs of each child are respected. The preschool fosters a climate that encourages confidence compassion and curiosity.

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating 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.

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

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.6%; rating input score 72
  • Program expense ratio: 86.6%; rating input score 87
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 149.4% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 140.9% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 71.6% of revenue deployed · 86.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $273K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.