Union Preschool Incorporated

Nonprofit profile at a glance

EIN
371848658
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-T 2021
Location
Saint Louis, MO, USA
Phone
3146470898
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$216,666
Expenses
$225,182
Assets
$86,190
Liabilities
$2,338

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Maggie Kraemer (President of the Board)

Highest reported compensation

  • Rita Visintine (Preschool Director): $34,024 total reported compensation
  • Monica Hunyar (Treasurer and Secretary): $27,870 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our goal as a Preschool is to provide a loving Christian and all inclusive atmosphere. We engage our students in age-appropriate experiences to enable children to grow emotionally socially physically intellectually and academically.

What it reported doing in 2024

Preschool classes for children aged 2-6. Sessions are either 2.5 or 4 hours with an optional lunch period. The school provides a summer camp program all fee-based.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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: 89
  • Transparency & Controls: 90
  • Accountability: 45
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 15th 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: NotApplicable
    • 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: -3.9%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 27.5%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $225K in reported program spending
  • Leadership: top reported pay $34K · 3 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.