The Wildwood School Inc Dba Wildwood School and Day Camp
Nonprofit profile at a glance
- EIN
- 840616743
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Aspen, CO, USA
- Phone
- 9709255678
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $783,088
- Expenses
- $829,552
- Assets
- $1,326,135
- Liabilities
- $97,815
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- ALLISON MANGELSEN (PRESIDENT)
- BETHANY SPITZ (VICE PRESIDENT)
- TINA PERSON (EXECUTIVE DIRECTOR)
Highest reported compensation
- TINA PERSON (EXECUTIVE DIRECTOR): $102,153 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Create a happy, caring and nurturing preschool dedicated to environmental exploration and artistic expression. Promote the children's experiential learning, social interaction and positive self-concept. Strive to provide a meaningful first-learning experience for the children, their parents, the staff and the community.
What it reported doing in 2024
Children's pre-school educational services serving 34 children per day. Winter and summer day care programs
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 99% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 94
- Accountability: 84
- Sustainability: 36
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.9%; rating input score 87
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: $1.61 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.9%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 1.6; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 12.3%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 3.1% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 5.2% per year; rating input score 100; 40th percentile among comparable filings
Details
- Where the money goes: 86.9% of revenue deployed · 85% of spending went to programs
- Governance: 13 of 13 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $705K in reported program spending
- Leadership: top reported pay $102K · 14 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Fundraising efficiency scored 5/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 22/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.