Hugging Tree Nature Preschool
Nonprofit profile at a glance
- EIN
- 861907430
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Waterloo, IA, USA
- Phone
- 3194239798
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $62,735
- Expenses
- $38,064
- Assets
- $24,671
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- Melissa Haugo (Director and Teacher)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Hugging Tree Nature Preschool provides education for children ages 3-5 years old.
What it reported doing in 2025
Hugging Tree Nature Preschool provided care and education to 42 children ages 3-5 years old in the year of 2025.
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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 82
- Sustainability: 51
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.6%; rating input score 92
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 39.3%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 0.65; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 94.6%; rating input score 0; 0th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 91.6% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $57K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 5 of 6 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Officer compensation ratio scored 0/100.