Spring Hill Center Dba Spring Hill Children's Center

Nonprofit profile at a glance

EIN
871252182
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Keene, NH, USA
Phone
6174803160
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$476,344
Expenses
$362,391
Assets
$1,018,180
Liabilities
$315,438

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

Leadership & pay

9 people listed

Executive titles in this filing

  • WENDY MINER (BOARD PRESIDENT)

Highest reported compensation

  • KELLEE O'SHEA (PROGRAM DIRECTOR): $54,923 total reported compensation

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

Overview

Mission

Spring hill children's center offers year-round nature-based, waldorf-inspired early childhood care programs for ages 3-6 in New Hampshire's monadnock region. At spring hill children are given the space and time to truly live into their childhood. They play, sing, paint, garden and build close connections with their teachers and class. They explore the natural world together, and in so doing, they explore themselves - their capacities, their imaginations, as well as what it means to be a good friend.

What it reported doing in 2024

Year-round nature-based, waldorf-inspired early childhood care program for ages 3-6.

Operating model

Revenue model
Earned-program. 80% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.6%; rating input score 59
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: $4.62 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 18.3% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 58.6% of revenue deployed · 79.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $289K in reported program spending
  • Leadership: top reported pay $55K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.