Creative Learning School Inc
Nonprofit profile at a glance
- EIN
- 431841308
- IRS 990 coverage
- 2011–2011
- Forms available
- Form 990 2011
- Location
- Boonville, MO, USA
- Phone
- 6608823017
- Rating confidence
- Limited
- Sector
- Federated Giving Programs
Reported finances
- Revenue
- $259,959
- Expenses
- $269,516
- Assets
- $0
- Liabilities
- $25,854
Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
3 people listed
Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Creative Learning provides daycare and pre-school services to low-income families of Cooper County Missouri.
What it reported doing in 2011
To provide educational and daycare services for over 100 children.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 0
- Sustainability: 22
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 0 of 8 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.7%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0.3%; rating input score 49; 49th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 3 board members independent · 0 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $270K in reported program spending
- Leadership: top reported pay $786 · 3 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 3 filed schedules
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 49/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.