Easton Country Day School Inc
Nonprofit profile at a glance
- EIN
- 061375555
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Easton, CT, USA
- Phone
- 2032685530
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
Reported finances
- Revenue
- $4,985,397
- Expenses
- $5,713,262
- Assets
- $2,419,076
- Liabilities
- $1,133,984
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Highest reported compensation
- Jody Smith (Head of School): $160,000 total reported compensation
- Suellen Inwood (Head of School): $153,800 total reported compensation
- Casey Kennedy (Math Specialist): $114,050 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Easton Country Day School (ECDS) is a private co-educational school for Pre-Kindergarten through Grade 12. ECDS was founded by educators who wanted the best possible academic and social foundation for their own children. Their vision was a safe and loving learning environment where the values taught at home were echoed and strengthened. Today, we help all our students develop towards their full academic, moral, creative and physical potential in an atmosphere that fosters respect and loving-kindness. We aim to promote excellence in individual academic achievement in the context of our motto, Responsibility, Integrity, Community. We emphasize mutual respect and cooperation, as well as civic responsibility, in a multicultural environment where we can encourage the development of accomplished, caring, and responsible human beings.
What it reported doing in 2024
Easton Country Day School provides a quality education for children in grades Preschool through grade 12 and daycare services for children under 2. The School serves the educational needs of approximately 155 children.
Operating model
- Revenue model
- Other-operating. 96% 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. 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: 85
- Transparency & Controls: 65
- Accountability: 74
- Sustainability: 15
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 88.3%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 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: 3 of 9 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -14.6%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.42; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 11.3%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
- Asset growth: 13.4% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
- Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $5M in reported program spending
- Leadership: top reported pay $160K · 12 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $228K reported
- Consistency: 26 of 26 current checks pass
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 7 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.
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 10/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- High — Sustainability: Officer compensation ratio scored 26/100.