Lone Mountain Children's Center Inc

Nonprofit profile at a glance

EIN
942254307
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4158760057
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$2,781,028
Expenses
$2,438,827
Assets
$13,757,982
Liabilities
$3,807,328

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JOHN CASNOCHA (PRESIDENT)

Highest reported compensation

  • JACQUE GRILLO (EXECUTIVE DI): $359,518 total reported compensation
  • PATRICIA COTTER (ASSISTANT DI): $127,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is dedicatd to providing pre-school with a theme based curriculum over a traditional school year for children ages two years seven months through five years six months.

What it reported doing in 2024

The organization educated approximately 110 pre-school students during the fiscal year which includes summer and regular sessions.

Operating model

Revenue model
Earned-program. 73% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 70
  • Accountability: 73
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.6%; rating input score 60
  • Program expense ratio: 74%; rating input score 74
  • Fundraising efficiency: $21.3 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 20th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 5.64; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 20%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 59.6% of revenue deployed · 74% of spending went to programs
  • Governance: 8 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $360K · 10 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.