Above and Beyond Students Inc

Nonprofit profile at a glance

EIN
562218184
IRS 990 coverage
2012–2023
Forms available
Form 990 2023, Form 990-T 2021
Location
Charlotte, NC, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$609,838
Expenses
$528,543
Assets
$509,447
Liabilities
$254,389

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ANTHONY EISEL (President)
  • JOSEPH MARTINEZ (Vice President)

Highest reported compensation

  • DON WILLIAMS (Executive Dir.): $84,836 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Above and Beyond Students is to provide quality afterschool and tutoring programs that empowers all students to succeed in the 21st century global community.

What it reported doing in 2023

Above and Beyond Students provided a year round afterschool program for approximatel 450 students in grades K-8th grade. The program provide 15 weekly hours of in person academic and cultural enrichment programming. The programs provides students with homework assistance, tutoring, STEM activities, field trips and activities to support social and emotional wellness. We also provide relevant parent workshops to adult family members of students enrolled in the program.

Operating model

Revenue model
Grant-funded. 70% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.3%; rating input score 62
  • Program expense ratio: 71.9%; rating input score 72
  • Fundraising efficiency: $69.44 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.3%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 62.3% of revenue deployed · 71.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $380K in reported program spending
  • Leadership: top reported pay $85K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.