Barn Coop Nursery School
Legal name: The Barn on Winter Street Inc
Nonprofit profile at a glance
- EIN
- 042457702
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Concord, MA, USA
- Phone
- 9783691141
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $358,270
- Expenses
- $345,300
- Assets
- $628,390
- Liabilities
- $217,383
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- CAROLINE LEGG (CO-PRESIDENT)
- JESSE SNEATH (CO-PRESIDENT)
People named in this filing
- CAROLINE LEGG (CO-PRESIDENT)
- JESSE SNEATH (CO-PRESIDENT)
- EVAN BAILEY (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To create a safe, nurturing and respectful environment for children, families, and teachers where childhood is celebrated.
What it reported doing in 2024
To operate a preschool mainly for children ages 2 through 5 in concord, ma.
Operating model
- Revenue model
- Earned-program. 90% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 90
- Accountability: 18
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.4%; rating input score 91
- Program expense ratio: 94.9%; rating input score 95
- Fundraising efficiency: $13.1 raised per $1 spent on fundraising; rating input score 47; 47th 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.6%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 1.82; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.35; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 4% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 2.7% per year; rating input score 100; 39th percentile among comparable filings
- Asset growth: 3.5% per year; rating input score 100; 40th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site
- Where the money goes: 91.4% of revenue deployed · 94.9% of spending went to programs
- Governance: 0 of 10 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $328K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 5 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- 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: Independent voting board scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.