Lafayette Nursery School

Nonprofit profile at a glance

EIN
941399288
IRS 990-EZ coverage
2011–2024
Forms available
Form 990 2023, Form 990-EZ 2024
Location
Lafayette, CA, USA
Rating
90
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$192,159
Expenses
$177,267
Assets
$276,224
Liabilities
$12,474

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Helen Lopez (President)
  • Michaela DeLorm (Vice President)

People named in this filing

  • Helen Lopez (President)
  • Marissa Begley (Secretary)
  • Michaela DeLorm (Vice President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide preschool education to children in a parent co-operative environment.

What it reported doing in 2024

To provide preschool education to children ages 2 years to 5 years old. Total number of students = 60.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.4%; rating input score 96
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 7.7%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 96.4% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $185K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.