Sierra Preschool

Nonprofit profile at a glance

EIN
941560198
IRS 990-EZ coverage
2014–2015
Forms available
Form 990-EZ 2015
Location
Auburn, CA, USA
Phone
5308233557
Rating confidence
Limited

Reported finances

Revenue
$38,383
Expenses
$54,631
Assets
$23,878
Liabilities
$1,070

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ERICA FAHNER (President)

People named in this filing

  • ANNE BROWN (Director/Treasurer)
  • HEATHER SANCHEZ (Director)
  • ERICA FAHNER (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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an environment where children can play together cooperatively and learn essential social and developmental skills.

What it reported doing in 2015

Preschool - provide a learning environment for the development of social and developmental skills of preschool children

Operating model

Revenue model
Earned-program. 70% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -42.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 43.9%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7.1% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: -48.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2014 to 2015
  • 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.

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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.