Cornerstone Preschool Group

Nonprofit profile at a glance

EIN
852763238
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2020
Location
Roswell, GA, USA
Phone
6786121192
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions
Affiliation
Christianity

Official website

Reported finances

Revenue
$443,973
Expenses
$435,200
Assets
$123,048
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • EMILY BROWN (PRESIDENT)

Highest reported compensation

  • JAN TAMMUCI (PRESCHOOL DI): $49,013 total reported compensation
  • CARLEY GEREN (BOARD MEMBER): $10,940 total reported compensation
  • SUZANNE CARSWELL (BOARD MEMBER): $2,439 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cornerstone preschool group is a part time preschool providing early education and care to children ages one through kindergarten. The school focuses on basic skills such as letter and number recognition, fine motor skills, cognitive thinking and social skills. The school also provides christian faith based lessons as part of the daily curriculum.

What it reported doing in 2025

Stay and play is an afterschool program offered to cornerstone students enrolled in the 3 year old class through kindergartent. Stay and play meets tuesdays and thursdays for an hour and a half during the academic year. Children enrolled in stay and play primarily have supervised independent play time with their peers on the playground or a designated classroom.

Operating model

Revenue model
Earned-program. 98% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 55
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 66.7%; rating input score 67; 21st percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 20.4% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 93.8% of spending went to programs
  • Governance: 6 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $408K in reported program spending
  • Leadership: top reported pay $49K · 10 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.