Children's Own School Inc

Nonprofit profile at a glance

EIN
046006613
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Winchester, MA, USA
Phone
7817292689
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,807,601
Expenses
$1,845,250
Assets
$2,365,984
Liabilities
$351,687

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CHRISTINA MARSHALL (DIRECTOR/PRESIDENT)
  • HEIDI ENEA (DIRECTOR/VICE PRESIDENT)

Highest reported compensation

  • MARIA HENEHAN (ASSIST. DIR./INTERIM ED): $103,081 total reported compensation

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

Overview

Mission

To provide educational services to children ages 2 years & 5 months to children ages 6 years old. The montessori curriculum is based on the idea that preschool children have an "absorbent mind," able to incorporate lessons by active interaction with the prepared environment, learning materials and multi-aged peers. The classroom is divided into four distinct areas: pratical life, sensorial, mathematics and language.

What it reported doing in 2024

Educational program based on the montessori method and philosophy for children ages 2 years & 5 months, to 6 years. The montessori curriculum is based on the idea that preschool children have an "absorbent mind," able to incorporate lessons by active interaction with the prepared environment, learning materials and multi-aged peers. The classroom is divided into four distinct areas: practical life, sensorial, mathematics and language.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 86
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $2.52 raised per $1 spent on fundraising; rating input score 7; 7th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 84.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $103K · 9 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.