Palos Verdes Hills Cooperative Nursery School

Nonprofit profile at a glance

EIN
951764270
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Rolling Hills Estates, CA, USA
Phone
3103778839
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$297,423
Expenses
$262,318
Assets
$725,996
Liabilities
$102,132

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KENDRA NORTH (President)
  • LINDSEY DEIERLING (Vice President)

People named in this filing

  • KENDRA NORTH (President)
  • LINDSEY DEIERLING (Vice President)
  • JULIE BURKHARD (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The purpose of the organization is the operation of a parent-participation nursery school.located on a 1 1/2 acre site, the school operates during eleven months of the year to provide supervised instruction and play for the member children. As an element of their own membership, one parent of each member family is required to participate on a regular basis in implementing and staffing, under the guidance and direction of the professional staff.the staff meet monthly with the parents who will be assisting to plan and elaborate on the curriculm. Staff are careful to model and demonstrate appropriate guidance techniques during the school day, and to encourage the assisting parents to observe these methods and, thereby, to modify, improve or confirm their own parenting skills.curricular emphasis is place on field trips and on incorporating into the program the participating parents' many special talents. Skills and interests. Thus, the children are enriched through exposure to diverse cult

What it reported doing in 2024

The organization continued to provide supervised instruction and play activities to nursery school-aged children.

Operating model

Revenue model
Earned-program. 83% 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

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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.7%; rating input score 83
  • Program expense ratio: 97.7%; rating input score 98
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.8%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 82.7% of revenue deployed · 97.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $256K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2013 to 2024
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.