Sonflower Christian Preschool Inc

Nonprofit profile at a glance

EIN
830813784
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2018
Location
Durango, CO, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Kindergarten, Preschool, Nursery School, Early Admissions
Affiliation
Christianity

Official website

Reported finances

Revenue
$37,974
Expenses
$66,915
Assets
$2,793
Liabilities
$7,211

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Jackson Eubank (President)

Highest reported compensation

  • Loreta Beam (Member): $23,063 total reported compensation
  • Tamara Eubank (Director): $11,417 total reported compensation

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

Overview

Mission

Sonflower Christian Preschool exists to serve the Durango area by providing a Christian-based, high-quality preschool program that partners with families to educate the whole child- soul, mind, and body in a loving environment.

What it reported doing in 2024

Sonflower Christian Preschool operates a Preschool Program that operates from August through the end of May. This past year we operated a Friday Funday which ran from February 2025 through May 2025. It was a science based curriculum with an emphasis on exploration in the outdoors. We provided two summer programs that ran for three weeks in June and July. Students studied biomes and got to go on many field trips to learn more about our environment. In August we began our school year program. It has a current classroom capacity of 15 students per day. Some of our students are part-time so we serve more than 15 families total. Our curriculum includes music exploration, academic preparation along with the outdoor emphasis. Cooking with the students has been a new addition that has been a hit with the students as they explore new skills and flavors.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 100
  • Accountability: 54
  • Sustainability: 14
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $11.02 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 23rd 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: -76.2%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 2.58; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 51.5%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -112.5% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.9% of spending went to programs
  • Governance: 5 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $50K in reported program spending
  • Leadership: top reported pay $23K · 7 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.