The Acton Childrens School Inc
Nonprofit profile at a glance
- EIN
- 042926129
- IRS 990 coverage
- 2011–2011
- Forms available
- Form 990 2011, Form 990-EZ 2009
- Location
- Acton, MA, USA
- Phone
- 9782640585
- Rating confidence
- Limited
- Sector
- Child Day Care
Reported finances
- Revenue
- $192,941
- Expenses
- $313,305
- Assets
- $170,500
- Liabilities
- $5,393
Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
2 people listed
Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide early childhood education for children ages 2.0 years to second grade.
What it reported doing in 2011
Early childhood education for children ages 2.0 years to second grade
Operating model
- Revenue model
- Earned-program. 90% 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: 100
- Accountability: 72
- Sustainability: 19
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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; 64th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -62.4%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.54; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 51; 51st percentile among comparable filings
- Officer compensation ratio: 21.7%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -37.5% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: -33.5% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 2 of 2 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $255K in reported program spending
- Leadership: top reported pay $61K · 2 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules
- 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.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 4/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- High — Sustainability: Officer compensation ratio scored 19/100.
- Review — Sustainability: Liabilities to assets ratio scored 51/100.