Early Learning Pre School

Nonprofit profile at a glance

EIN
850319195
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Rio Rancho, NM, USA
Phone
5058925105
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$276,620
Expenses
$286,922
Assets
$216,563
Liabilities
$5,936

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Taylor Miera (President)
  • Megan Blevins (Vice President)
  • Lacey Giovacchini (Executive Director)

Highest reported compensation

  • Lacey Giovacchini (Executive Director): $63,177 total reported compensation

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

Overview

Mission

To educate up to 80 preschool children ages 3-5 five to thirty-five hours per week.

What it reported doing in 2025

Educated up to 80 preschool children ages 3-5.

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating 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: 68
  • Transparency & Controls: 90
  • Accountability: 57
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.1%; rating input score 70
  • Program expense ratio: 67.3%; rating input score 67
  • Fundraising efficiency: $31.13 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

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: 88.9%; rating input score 89; 26th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.7%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 22%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 15% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 70.1% of revenue deployed · 67.3% of spending went to programs
  • Governance: 8 of 9 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $193K in reported program spending
  • Leadership: top reported pay $63K · 9 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.