Countryside United Methodist Preschool Inc

Nonprofit profile at a glance

EIN
480941169
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Topeka, KS, USA
Phone
7852666733
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$940,000
Expenses
$844,496
Assets
$249,039
Liabilities
$-8,420

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

Leadership & pay

3 people listed

Highest reported compensation

  • BRITTNEY TILLEY (CENTER DIRECTOR): $118,698 total reported compensation
  • CASSIDY GULLEY (ASSISTANT DIRECTOR): $82,538 total reported compensation
  • AMBRA FAIRMAN (ADMINISTRATIVE ASSISTANT): $45,546 total reported compensation

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

Overview

Mission

Countryside child development center provides a safe, nurturing environment which facilitates appropriate cognitive, social, physical, emotional, and spiritual growth, while building lifelong learners who will gather together, grow in the faith, and develop a strong foundation eneded for future success.

What it reported doing in 2025

We currently employe 30 full and part time staff to care for our children in our center, do administative duties, and/or cook in the kitchen. Our staff care for 87 children in our facility.

Operating model

Revenue model
Earned-program. 95% 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 58
  • Accountability: 66
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.8%; rating input score 90
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 20th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.2%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 29.2%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 17.5% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 34.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 89.8% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $119K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.