Tall Pines Nursery School

Nonprofit profile at a glance

EIN
941558895
IRS 990 coverage
2018–2020
Forms available
Form 990 2020, Form 990-EZ 2017
Location
Grass Valley, CA, USA
Phone
5302734638
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$47,606
Expenses
$101,090
Assets
$162,780
Liabilities
$445

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • KRISTEN DELL (PRESIDENT)

Highest reported compensation

  • KELSEY ANDERSON (DIRECTOR): $29,624 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a quality preschool in the Nevada county area.

What it reported doing in 2020

Provide preschool instruction for approximatley 115 children.

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 - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: $0.86 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -112.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.61; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 29.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -7.3% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 75% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $30K · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2018 to 2020
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.