Mascoma Cooperative Preschool

Nonprofit profile at a glance

EIN
222611654
IRS 990-EZ coverage
2010–2022
Forms available
Form 990-EZ 2022
Location
Enfield, NH, USA
Phone
6036325655
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$590
Expenses
$9,946
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Dillon Mock (President)
  • Morgan Rysewyk (Vice-President)

People named in this filing

  • Dillon Mock (President)
  • Morgan Rysewyk (Vice-President)
  • Jillian Colburn (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-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Preschool for children ages 3 to 5

What it reported doing in 2022

Line 28: MCP welcomes all children ages 3 to 5 and their families. We offer two programs with a limit of 14 kids in each class. Programs are developmentally appropriate and supports full access and participation of each and every child to feel successful. We work with families and other professionals involved with the child to provide the support needed for every child and their family to feel like members of our preschool community and it is our hope that every child and family will form lasting friendships.Line 28: The Mascoma Cooperative Preschool was established with the belief that a child's sense of self, curiosity and creativity benefit through play and positive learning experiences. An atmosphere of trust, encouragement, and praise allow students to explore their individual interests and abilities while developing social skills, empathy, and self-esteem.Line 28: Accomplishments: The Mascoma Cooperative Preschool (MCP) has been serving the education needs of 3 and 4 year olds and their caregivers for over 30 years. Learning takes place in a highly interactive environment with attention given to student's individual learning styles and developmental levels. As a cooperative preschool, MCP provides opportunities for family members to actively participate in their child's education and celebrate their growth throughout the year. MCP is a non-profit organization where administrative, organizational, and classroom responsibilities are shared by the parents/caregivers. Parents hold administrative offices on a volunteer basis and help the school operate successfully and undergo positive changes. Classroom activities are organized by the teachers, and parent volunteers assistant in the classroom several times throughout the year. The primary advantages of cooperative education are strong parent involvement in education from an early age, and close relationships that develop between the teachers, students, and families. MCP's teachers are well-educated and knowledgeable about child development. The skills they bring to the classroom allow all students to flourish.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - 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: 8
  • Transparency & Controls: 82
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.9%; rating input score 13
  • Program expense ratio: 0.8%; rating input score 1

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1,585.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -16.8% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 12.9% of revenue deployed · 0.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $76 in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2010 to 2022
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.