Little Rascals Preschool

Nonprofit profile at a glance

EIN
731671202
IRS 990-EZ coverage
2011–2025
Forms available
Form 990 2014, Form 990-EZ 2025
Location
Baggs, WY, USA
Phone
3073837300
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$133,999
Expenses
$155,057
Assets
$208,991
Liabilities
$5,918

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • AMY EVANS (PRESIDENT)
  • BRITTENY FOSTER (VICE PRESIDENT)

People named in this filing

  • VERONICA GIRON (MEMBER)
  • MICHELLE HAMBY (MEMBER)
  • AMY EVANS (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide the best environment possible to meet the individual needs of the children in all aspects of their social, emotional, physical, and cognitive development. It is also our goal to provide younger children with a safe and fun introduction to socialization as well as give our older preschoolers a solid base for when they enter kindergarten.

What it reported doing in 2025

Daycare and preschool serving local children

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 100
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.6%; rating input score 87

Transparency & Controls

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

Sustainability

  • Operating margin: -15.7%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $134K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.