Sequoia Nursery School
Nonprofit profile at a glance
- EIN
- 941201215
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990 2023, Form 990-EZ 2024
- Location
- Oakland, CA, USA
- Phone
- 5105516024
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $164,866
- Expenses
- $133,001
- Assets
- $224,781
- Liabilities
- $4,800
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Madlen Ravkin (President)
- Kathryn Beck (Vice President)
People named in this filing
- Susan Rubio (Director)
- Madlen Ravkin (President)
- Kathryn Beck (Vice President)
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
We offer a 1/2 day nursery school program for approximately 32 students from September through May. The school employs a director and teacher and is managed and supplementally staffed by parent volunteers. The school operates under the cooperative model.
What it reported doing in 2024
We offer a 1/2 day nursery school program for approximately 32 students from September through May. The school has a salaried director and teacher and is managed and supplementally staffed by parent volunteers.
Operating model
- Revenue model
- Earned-program. 85% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 82
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.8%; rating input score 82
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 19.3%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 1.69; rating input score 76; 76th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 34.1%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 100% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: 13.9% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 32.5% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 81.8% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $135K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 10/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.