Children's Community School Inc

Nonprofit profile at a glance

EIN
391247212
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mount Horeb, WI, USA
Phone
6084374121
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$748,579
Expenses
$781,642
Assets
$3,822,039
Liabilities
$2,341,331

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ANNIE BEIER (PRESIDENT)
  • JONAS BEDNAREK (VICE PRESIDENT)

Highest reported compensation

  • MARTHA PFAFF (DIRECTOR): $86,465 total reported compensation
  • TERESA HENDRICKSON (STAFF REPRESENTATIVE): $49,529 total reported compensation
  • SANDRA CANNON (TREASURER/BUSINESS MANAGER): $26,387 total reported compensation

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

Overview

Mission

Our mission is to provide a nurturing and challenging montessori preschool environment for children ages 18 months to 6 years old in which children explore the world and their place in it through hands-on learning experiences and positive social interactions that reinforce the knowledge and skills essential for independent thinking, resourceful problem-solving, active citizenship, and life-long learning.

What it reported doing in 2024

Children's community school is a member of the american montessori society and offers a varied and balanced experience in self-help skill, sensory motor activities, math and language skills, science, geography, art, drama, and music for children ages 18 months to 6 years. 88 students were enrolled in the school during the 2024-2025 school year.

Operating model

Revenue model
Earned-program. 92% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $1,065.79 raised per $1 spent on fundraising; rating input score 98; 98th 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: 76.9%; rating input score 77; 17th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 4.89; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 25.9% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 74.9% of spending went to programs
  • Governance: 10 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $586K in reported program spending
  • Leadership: top reported pay $86K · 14 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Sustainability: Operating margin scored 25/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.