Lee Owen Stone Preschool

Nonprofit profile at a glance

EIN
300205546
IRS 990-EZ coverage
2013–2018
Forms available
Form 990-EZ 2018
Location
Portland, OR, USA
Phone
5037354775
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$64,329
Expenses
$121,737
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Annie Sweeney (Vice President)
  • Erin Stadtmiller (President)

People named in this filing

  • Jennifer Dekany (Treasurer)
  • Annie Sweeney (Vice President)
  • Erin Stadtmiller (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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an inclusive, welcoming, cooperative preschool environment for children ages 3-5 to begin their journey into early education through play and exploration.

What it reported doing in 2018

Provided co-op preschool services to approximately 34 preschool students during the 2018/2019 school year. Students attended 3 hours per day; 2 days a week for 3 year olds and 3 days a week for 4 year olds. Class sizes were approximately 17 students per day and were instructed by a single paid teaching professional and 3 parent volunteers.

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
Direct operator. The filing allocates 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 82
  • Sustainability: 11
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.6%; rating input score 93

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -89.2%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: -14.9% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $113K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 6 filing years from 2013 to 2018
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.