Woodside Nursery School

Nonprofit profile at a glance

EIN
160809671
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Webster, NY, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$253,815
Expenses
$203,281
Assets
$188,129
Liabilities
$0

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

Leadership & pay

12 people listed

Highest reported compensation

  • JIENNA KORZINSKI (Trustee): $45,537 total reported compensation

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

Overview

Mission

Woodside Nursery School is a cooperative preschool dedicated to providing a nurturing, play-based learning environment that fosters social, emotional, physical, and cognitive development in young children. Our mission is to cultivate curiosity, confidence, and a lifelong love of learning through meaningful play, family involvement, and community engagement.

What it reported doing in 2024

Woodside Nursery School offers half-day preschool programs for children ages 2 through 5, as well as enrichment classes for children ages 4 through 8 that are open to both enrolled and homeschooling families. The school provides developmentally appropriate, play-based instruction focused on early literacy, math readiness, social-emotional learning, and creative exploration. Enrichment sessions expand learning through hands-on experiences in art, science, nature, and creative problem solving. Each class maintains a low student-to-teacher ratio to support individualized attention and a safe, engaging learning environment. During the tax year, the program served 84 children from the local community who attended from September to June.

Operating model

Revenue model
Earned-program. 94% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 74.9%; rating input score 75
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.9%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 22.4%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 37.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 33.6% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 43.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 74.9% of spending went to programs
  • Governance: 0 of 11 board members independent · 0 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $152K in reported program spending
  • Leadership: top reported pay $46K · 12 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.