The Cooperative Pre-school of Bay Village
Nonprofit profile at a glance
- EIN
- 346004251
- IRS 990-EZ coverage
- 2010–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2020
- Location
- Bay Village, OH, USA
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $57,669
- Expenses
- $56,265
- Assets
- $46,678
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- Kristen Dipert (Administrator)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
This organization is a non-profit cooperative group established to meet the individual needs of children by allowing each child to develop at his/her own rate in accordance with his/her own growth patterns in a safe environment; to develop the childs personality; to help him/her make a social adjustment to other individuals and gain confidence in himself/herself; and to prepare him/her for a happy school experience. Further, it is the organizations goal to help parents better understand their children by encouraging active participation in the schools program.
What it reported doing in 2024
Enrichment class, Monday from 9:30-11:30 A.M. benefitting up to 14 students with a pre-K curriculum. Lunch Bunch, Thursday from 11:30 A.M.-12:30 P.M. benefitting up to 14 students with skills to eat lunch independently in a classroom setting.
Operating model
- Revenue model
- Earned-program. 92% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.2%; rating input score 94
- Program expense ratio: 96.5%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 2.4%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 0.83; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 23.8%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: -0.5% per year; rating input score 0; 46th percentile among comparable filings
- Revenue growth: 1.3% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 9.9% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 94.2% of revenue deployed · 96.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $54K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2010 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.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 50/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- High — Sustainability: Officer compensation ratio scored 7/100.