Arcturus Rudolf Steiner Educational Program Inc

Nonprofit profile at a glance

EIN
364021262
IRS 990 coverage
2012–2017
Forms available
Form 990 2017
Location
Chicago, IL, USA
Phone
7737613026
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$64,502
Expenses
$86,959
Assets
$73,168
Liabilities
$4,818

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • CHUCK GINSBERG (TRUSTEE)
  • GORDON EDWARDS (TREASURER)
  • NATALIE FRENCH (SECRETARY)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of this organization is to provide training to educators who wish to learn the waldorf system of education. We provide training in approved waldorf instruction. Our program for the academic year included rudolf steiner's life and times, theosophy, the evolution of consciousness, seven historical epochs, spatial dynamics, painting, speech and drama, eurhythmy, goethean science. We also provide classroom observational time for enrollees. In future academic years we will include advanced training in addition to the foregoing instruction. All training is given by certified waldorf instructors, assisted by artists and other professionals, at the chicago waldorf school campus. Enrollees, who currently number approximately forty, enter a three year program which will eventually result in their certification as waldorf instructors. Instruction is also available over the summer. The organization may also sponsor research by its faculty or students in matters suggeste by steiner's an

What it reported doing in 2017

Teacher training

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.6%; rating input score 69
  • Program expense ratio: 50.9%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -34.8%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -4% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 68.6% of revenue deployed · 50.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $44K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2012 to 2017
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.