Little Lights Preschool
Nonprofit profile at a glance
- EIN
- 372184134
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025
- Location
- Silverton, OR, USA
- Phone
- 5038717161
- Rating
- 41
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $28,239
- Expenses
- $29,172
- Assets
- $3,793
- Liabilities
- $933
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- Mary Lowenberg (Director/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
Christian education for 3, 4, and 5 year-olds. 9 children benefited.
What it reported doing in 2025
9 children received instruction in math, reading, writing, bible, music, dramatic play, art, science, social studies, and social-emotional skills. They also learned and practiced both fine motor and large motor skills.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program 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
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 14
- Transparency & Controls: 82
- Sustainability: 24
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 14.2%; rating input score 14
- Program expense ratio: 13.7%; rating input score 14
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -3.3%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.13; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.25; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 40.2%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 14.2% of revenue deployed · 13.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $4K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 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.
- High — Financial Efficiency: Mission deployment rate scored 14/100.
- High — Financial Efficiency: Program expense ratio scored 14/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.