Children's Nursery School
Nonprofit profile at a glance
- EIN
- 010327860
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2016
- Location
- Portland, ME, USA
- Phone
- 2078351023
- Rating
- 45
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $49,908
- Expenses
- $51,337
- Assets
- $67,649
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- Katie Brooke (Board Chair)
- Nicole Casasa-Blouin (Secretary)
- Brian McCullough (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Children's Nursery School is a parent run co-op preschool serving 16 families in the greater Portland area. The co-op provides a high quality education at a reduced cost due to parent involvement and is a not-for-profit organization.
Operating model
- Revenue model
- Earned-program. 71% of the money available for current operations came from fees and other program revenue.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 100
- Sustainability: 49
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -2.9%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 1.32; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -0.7% per year; rating input score 0; 46th percentile among comparable filings
- Revenue growth: 2.1% per year; rating input score 100; 60th percentile among comparable filings
- Asset growth: 8.1% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Filing history: 7 filing years from 2011 to 2024
- 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 39/100.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.