Los Gatos Parent Nursery School
Nonprofit profile at a glance
- EIN
- 941109550
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Los Gatos, CA, USA
- Phone
- 4083541433
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $325,240
- Expenses
- $290,623
- Assets
- $648,845
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Evin Tayefeh (President)
People named in this filing
- Evin Tayefeh (President)
- Chandler Kinkade (Secretary)
- Evan Murphy (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to provide opportunities for both adults and children to appreciate various parenting styles, developmental differences, and the importance of hands-on and guided learning situations. We are committed to recognizing and nurturing successes as they occur in a safe environment that supports emotional, social, physical, and intellectual growth for all students. We stribe to give all students opportunities to learn and grow at their own pace and to appreciate the unique qualities of everyone.
What it reported doing in 2024
Los Gatos Parent Nursery School is a parent co-op where we believe in fostering a joyful and engaging environment for children aged 26 years old and their parents. Our play based program emphasizes hands-on learning and creativity to give children the opportunity to explore, grow and develop physically, socially, emotionally and cognitively at their own pace, building fundamental skills that prepare them for the future. Each year we warmly welcome about 65 families fostering a nurturing, and collaborative environment for our children and parents.
Operating model
- Revenue model
- Earned-program. 86% 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 and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 50
- Transparency & Controls: 84
- Accountability: 18
- Sustainability: 64
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51.3%; rating input score 51
- Program expense ratio: 60.5%; rating input score 61
- Fundraising efficiency: $1.61 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.6%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 2.23; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 89.9% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: 23.2% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 2.4% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 51.3% of revenue deployed · 60.5% of spending went to programs
- Governance: 0 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $176K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 19 of 20 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- Review — Financial Efficiency: Mission deployment rate scored 51/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 8/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.