Tucson Community School Inc
Nonprofit profile at a glance
- EIN
- 860135781
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Tucson, AZ, USA
- Phone
- 5203269212
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $449,881
- Expenses
- $445,420
- Assets
- $648,384
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- WILLIAM J SCOTT (PRESIDENT)
- STEPHANIE CASTILLO-LEON (EXECUTIVE DIRECTOR)
Highest reported compensation
- STEPHANIE CASTILLO-LEON (EXECUTIVE DIRECTOR): $43,939 total reported compensation
- AMANDA LAROCHELLE (TREASURER): $32,513 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Tucson community school's mission is to provide a creative learning experience emphasizing outdoor play and family participation in a safe environment which respects each child's uniqueness and individual learning style.
What it reported doing in 2024
See schedule otucson community school: statement of program accomplishments 2024as a non-profit parent cooperative preschool/kindergarten we serve young children and their families. In the 2024 school year, we enrolled 55 children who received high quality early education program services. We provide parent education and sponsor and support activities throughout the community that support early childhood and care.we are licensed by the Arizona department of health services office of child care licensing. The school does not discriminate on the basis of race, age, sex, gender identity, sexual orientation, disability, religion, national or ethnic origin, or economic status in the administration of its admissions policy, financial assistance or other school programs. Our non-discrimination policy is published in our handbooks and in newspapers annually.
Operating model
- Revenue model
- Earned-program. 65% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.4%; rating input score 83
- Program expense ratio: 84.2%; rating input score 84
- Fundraising efficiency: Limited
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: 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 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 1.46; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 17.2%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 0.6% per year; rating input score 100; 33rd percentile among comparable filings
- Revenue growth: 2.1% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 2.6% per year; rating input score 100; 36th percentile among comparable filings
Details
- Where the money goes: 83.4% of revenue deployed · 84.2% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $375K in reported program spending
- Leadership: top reported pay $44K · 12 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 13 filing years from 2011 to 2024
- 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 42/100.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- High — Sustainability: Officer compensation ratio scored 22/100.