Outdoor Nursery School Inc

Nonprofit profile at a glance

EIN
520679011
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Chevy Chase, MD, USA
Phone
3016568871
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$967,203
Expenses
$632,507
Assets
$687,128
Liabilities
$127,107

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MAUREEN LEAHY (PRESIDENT)

Highest reported compensation

  • KATHLEEN CAGGIANO (SECRETARY/TREASURER): $119,358 total reported compensation
  • MAUREEN LEAHY (PRESIDENT): $119,053 total reported compensation

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

Overview

Mission

Outdoor nursery school, inc. Is a pre-school center which provides instruction to approximately 75 children between the ages of 2.5 and 5 years.

What it reported doing in 2025

Outdoor nursery school currently educates 60-75 preschool-age children. We prepare them to become independent, self-assured and ready to meet the next challenge through our play-based learning. Our classrooms are in an historic home on 2 1/2 acres with four play yards for the children to experience the joy of life while they learn.

Operating model

Revenue model
Earned-program. 75% 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

MIXED - 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: 36
  • Transparency & Controls: 90
  • Accountability: 53
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.5%; rating input score 29
  • Program expense ratio: 59.9%; rating input score 60
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 16th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.6%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 37.7%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 29.5% of revenue deployed · 59.9% of spending went to programs
  • Governance: 3 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $379K in reported program spending
  • Leadership: top reported pay $119K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2011 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.