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.