Little Nestlings Learning Center
Nonprofit profile at a glance
- EIN
- 352859977
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025
- Location
- Lake Oswego, OR, USA
- Phone
- 5034963482
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $158,110
- Expenses
- $114,640
- Assets
- $50,304
- Liabilities
- $57,955
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- Colleen Cleary (President)
People named in this filing
- Colleen Cleary (President)
- Lisa Stephens (Secretary)
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
The purpose of the PTO is to enhance and support the educational experience at Little Nestlings Early Learning Center, to develop a closer connection between school and home by encouraging parent envolvement, and to improve the environment at Little Nestlings Early Learning Center through volunteer and financial support
What it reported doing in 2025
The purpose of the PTO is to enhance and support the educational experience at Little Nestlings Early Learning Center
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 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 82
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.5%; rating input score 73
- 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: 27.5%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 1.15; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 50.9% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: 161.2% per year; rating input score 100; 100th percentile among comparable filings
- Asset growth: 152.2% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 72.5% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $115K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.