Oregon Preschool Inc

Nonprofit profile at a glance

EIN
391146237
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Oregon, WI, USA
Phone
6082201560
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions
Affiliation
Christianity

Reported finances

Revenue
$237,390
Expenses
$227,742
Assets
$208,431
Liabilities
$13,085

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Michele Fuller (President)
  • Emily Pope (Assistant Vice President)
  • Dylan Croft (Vice President)

Highest reported compensation

  • Kris Torpy (Co-Director/Teacher): $62,658 total reported compensation
  • Katy McClenaghan (Teacher): $41,945 total reported compensation
  • Amanda Payne (Teacher/Co Director): $24,191 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Church Preschool mission is to provide opportunities for children to stimulate their love for learning during the most formative time of their lives the first five years. Social, intellectual, emotional and physical development are the basis of our program with emphasis on individual, small groups and large group interaction.

What it reported doing in 2024

Preschool Education

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.1%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 4.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 72.1%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 96.1% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $228K in reported program spending
  • Leadership: top reported pay $63K · 15 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.