North Routt Preschool
Nonprofit profile at a glance
- EIN
- 050534149
- IRS 990 coverage
- 2014–2020
- Forms available
- Form 990 2020
- Location
- Clark, CO, USA
- Phone
- 9708714559
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $273,657
- Expenses
- $889,544
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- CHARLIE CAMMER (President)
Highest reported compensation
- LENNAE JENKINS (Executive Dir.): $47,308 total reported compensation
- CHRISTA M KLINE (PAST EX DIRECTO): $6,111 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Early childhood education
What it reported doing in 2020
North Routt Preschool Program AccomplishmentsNRP's Toddler and Preschool programs provide all-day, year-round early childhood education to our communitys children, ages one to five years. Our teachers and staff currently provide early childhood education opportunities to over 35 families. Our daily attendance ranges from 12-19 students ages one to five years of age. Our student gender ratios are approximately 1:1. Parents can choose from full-day (7:30 am - 5 pm) or half-day (7:30 am -12:30 pm) Monday-Friday programs. Students have small group experiences with qualified teachers and teacher's assistants during all operating hours.As a nature-based Reggio Emilia-inspired school, teacher and assistants act as guides in the learning process, setting up provocations in the Indoor and Outdoor Learning Environments and working in small groups. To implement this type of learning and to provide care for children with varying abilities, including those with special needs, NRP strives to keep lower than required staff to student ratios. Although the state allows a ratio of 1:10 in Preschool classrooms, NRP strives to keep a 1:8 ratio. NRP generally keeps a ratio of 1:5 in the Toddler room.As a rural district, many students in Routt County are at risk of lower social-emotional development: three of our students have multiple risk factors, including living in substandard housing, having behavioral concerns, language development concerns and health issues of a family member. Most of the families served by NRP are two-income families with both parents living in the home. Due to the high cost of living in Routt County, many fall within the low to moderate income brackets and below the self-sufficiency standard as defined by the Colorado Department of Law and Policy. Over half of our families are enrolled in tuition-assistance programs offered through state and Routt County programs (e.g. United Way, Colorado Child Care Assistance Program).Using the Teaching Strategies Gold Assessment, we develop individualized developmental and learning goals for our students. Teachers employ the assessment tool in October to assess students development stage relative to age-determined standards, discuss the results with parents, and then work with parents to set appropriate and meaningful developmental goals for each child. Student progress in achieving these goals is again evaluated in April and discussed via parent-teacher conferences. NRP has had a positive record of cultivating student achievement of their learning and development goals via this assessment/review process.
Operating model
- Revenue model
- Earned-program. 74% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 66% of its reported program spending out as grants.
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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 94
- Accountability: 84
- Sustainability: 5
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.9%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -225.1%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 6%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: 27.2% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 10% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: -13.6% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.9% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $871K in reported program spending
- Leadership: top reported pay $47K · 7 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 7 filing years from 2014 to 2020
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 1/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.