Wilbraham Community Preschool
Legal name: Wilbraham Community Preschool Inc
Nonprofit profile at a glance
- EIN
- 852827503
- IRS 990 coverage
- 2022–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2020
- Location
- Wilbraham, MA, USA
- Phone
- 4133352715
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $377,254
- Expenses
- $390,358
- Assets
- $76,387
- Liabilities
- $3,806
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- ERIN KIERNAN (PRESIDENT)
Highest reported compensation
- DEANNA HANNON (CFO): $65,958 total reported compensation
- ERIN KIERNAN (PRESIDENT): $65,958 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide a nurturing, play-based preschool experience that fosters the social, emotional, and cognitive development of children in a safe and inclusive environment.
What it reported doing in 2024
Early care and educational preschool program
Operating model
- Revenue model
- Earned-program. 100% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 23
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94%; rating input score 94
- Program expense ratio: 90.8%; rating input score 91
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.5%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.2; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 33.8%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: 8.9% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 17.6% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 24% per year; rating input score 100; 88th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 94% of revenue deployed · 90.8% of spending went to programs
- Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $355K in reported program spending
- Leadership: top reported pay $66K · 5 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules
- Filing history: 3 filing years from 2022 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.
- High — Accountability: Governance controls: 7 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- High — Sustainability: Officer compensation ratio scored 9/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.