360 Accelerator Education Partners

Nonprofit profile at a glance

EIN
823832413
IRS 990 coverage
2018–2021
Forms available
Form 990 2021
Location
Sacramento, CA, USA
Phone
5599605129
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and/or Public Policy Analysis

Reported finances

Revenue
$300,773
Expenses
$605,059
Assets
$226,698
Liabilities
$598,448

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Jeff Sands (President & CEO)

People named in this filing

  • Thuy Wong (Chairman)
  • Sandra Flores (Secretary)
  • Coreen Campos (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

360 Accelerator provides leadership development services to public education leaders.

What it reported doing in 2021

360 Accelerator provides monthly day-long cohort professional development classes to 15 school leaders over a 10-month period from August 2021 to May 2022

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 83
  • Accountability: 18
  • Sustainability: 14
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 59.1%; rating input score 59
  • Fundraising efficiency: $5.67 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -101.2%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 2.64; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 22.7% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: 38.5% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 59.1% of spending went to programs
  • Governance: 0 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $357K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2018 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.