School for Young Children

Nonprofit profile at a glance

EIN
561680254
IRS 990-EZ coverage
2013–2024
Forms available
Form 990 2012, Form 990-EZ 2024
Location
Lenoir, NC, USA
Phone
8287587212
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$128,590
Expenses
$133,867
Assets
$14,872
Liabilities
$2,230

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

Leadership & pay

14 people listed

People named in this filing

  • JENNIFER LOVINS CLARK (DIRECTOR/CHAIR 2024)
  • ERIC BARTEL (ADV. OFFICER)
  • KORI DYER (CO-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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Early childhood development

What it reported doing in 2024

The school provides a pre-school educational experience for young children in the community. There are approximately 90 students.

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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.5%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.1%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $132K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.