Northvale Preschool C/o Michelle Miller

Nonprofit profile at a glance

EIN
923740647
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Northvale, NJ, USA
Phone
2017845062
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$252,520
Expenses
$243,590
Assets
$20,673
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MICHELLE MILLER (PRESIDENT)

Highest reported compensation

  • MICHELLE MILLER (PRESIDENT): $37,959 total reported compensation
  • CRISTINA VIGANOLA (VICE-PRESIDE): $31,053 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Primary mission is to provide a caring and quality early education to young learners. Its purpose is to provide a safe and happy environment where young children may develop readiness skills and enjoy interpersonal relationships with their peers.

What it reported doing in 2025

Provide a caring and quality early education to young learners.

Operating model

Revenue model
Earned-program. 100% 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

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.8%; rating input score 13
  • Program expense ratio: 13.3%; rating input score 13
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.5%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 47.9% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 12.8% of revenue deployed · 13.3% of spending went to programs
  • Governance: 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $38K · 3 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 7 of 8 not reported.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.