American School of Warsaw Foundation Inc

Nonprofit profile at a glance

EIN
522039091
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Konstancinjeziorna, PL
Phone
4822702855
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$5,134,127
Expenses
$61,324
Assets
$42,543,550
Liabilities
$0

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

Leadership & pay

4 people listed

Highest reported compensation

  • JAMES YOUNG (FINANCE & OPERATIONS DIREC): $109,085 total reported compensation

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

Overview

Mission

The foundation was formed for the purpose of facilitating the operation and support of the american school of warsaw.

What it reported doing in 2024

The foundation was formed for the purpose of facilitating the operation and support of the american school of warsaw (the "school"), a school in warsaw, poland, for children in preschool through twelfth grades. The school is a division of the united states department of state's embassy in poland (the "embassy"). The foundation was created for the specific purpose of (i) forming a polish limited liability company to hold title to and to develop property to be leased to the school; (ii) entering into financing arrangements and other transactions in connection with the acquisition, development and operation of the property mentioned above; and (iii) providing a source of financial support for the school.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 53
  • Accountability: 74
  • Sustainability: 88
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.1%; rating input score 1
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 0%; rating input score 0; 6th percentile among comparable filings
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 98.8%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 693.75; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 60.1%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 49.2% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 24.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 1.1% of revenue deployed · 96% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $109K · 4 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 1/100.