Miracle Moments Christian Preschool
Nonprofit profile at a glance
- EIN
- 473711470
- IRS 990-EZ coverage
- 2015–2017
- Forms available
- Form 990-EZ 2017
- Location
- Chula Vista, CA, USA
- Phone
- 6199615138
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
- Affiliation
- Christianity
Reported finances
- Revenue
- $108,342
- Expenses
- $97,087
- Assets
- $11,160
- Liabilities
- $24,680
Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CYRCE MELLOR (CEO)
- DARCY SMITH (Vice President)
People named in this filing
- NICK SMITH (Secretary/ADMIN)
- CYRCE MELLOR (CEO)
- DARCY SMITH (Vice 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 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide early childhood education to children age 2 to 5
What it reported doing in 2017
Our third year of existence we increased the level of early childhood education provided to sustainable levels.
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: 94
- Transparency & Controls: 82
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.6%; rating input score 90
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 10.4%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.11; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 2.21; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: 57.9% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 70.1% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: 42.7% per year; rating input score 100; 92nd percentile among comparable filings
Details
- Where the money goes: 89.6% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $97K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2015 to 2017
- 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 — Sustainability: Total-asset coverage ratio scored 12/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.