Capucine Montessori School Inc

Nonprofit profile at a glance

EIN
824709914
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Cambridge, MA, USA
Phone
3397077709
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$727,539
Expenses
$615,051
Assets
$633,363
Liabilities
$306,233

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MARION GEIGER (PRESIDENT & CLERK)

Highest reported compensation

  • SEVERINE BION MEUNIER (TREASURER): $110,713 total reported compensation
  • MARION GEIGER (PRESIDENT & CLERK): $84,502 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Capucine montessori school is a french/english, dual immersion, serving children ages 2.9 to 6 years, and their families.

What it reported doing in 2024

Capucine montessori school is a french/english, dual immersion school, serving children ages 2.9 to 6 years, and their families.

Operating model

Revenue model
Grant-funded. 65% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.6%; rating input score 53
  • Program expense ratio: 62.2%; rating input score 62
  • Fundraising efficiency: $26.93 raised per $1 spent on fundraising; rating input score 66; 66th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 15th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 31.7%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 18.8% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 27.9% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 52.6% of revenue deployed · 62.2% of spending went to programs
  • Governance: 5 of 7 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $383K in reported program spending
  • Leadership: top reported pay $111K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.