Abc Montessori School Inc

Nonprofit profile at a glance

EIN
411229785
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Bloomington, MN, USA
Phone
9528889745
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$-16,352
Expenses
$38,706
Assets
$1,042,006
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • NIRMALENEE GUPTA (ADMINISTRATOR)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Supporting montessori schools to provide quality education to children around the world.

What it reported doing in 2022

Major support of "all 'bout children in sri lanka.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.

The verdict

MIXED - 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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 64
  • Accountability: 12
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 67.4%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 50%; rating input score 50; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -336.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 26.92; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -6.9% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 51st percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 67.4% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules · includes foreign activity
  • Filing history: 12 filing years from 2010 to 2022
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.