Arkansas River Valley Montessori School

Nonprofit profile at a glance

EIN
141886033
IRS 990 coverage
2013–2017
Forms available
Form 990 2017
Location
Little Rock, AR, USA
Phone
5016030620
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Reported finances

Revenue
$361,664
Expenses
$399,493
Assets
$16,978
Liabilities
$1,158

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

Leadership & pay

4 people listed

Highest reported compensation

  • PAT BOWEN (ASST DIR / T): $34,269 total reported compensation
  • SOMERS PIAZZA (DIRECTOR): $34,269 total reported compensation
  • SHAWN LINWOOD (OFFICE MANAG): $25,940 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a montessori school for central Arkansas

What it reported doing in 2017

There were 25 students attending the school for the 2016/17 school year. The students show increasting responsibilitiy, independence and self- motivation. Most of them scored well on the recent achievement tests.

Operating model

Revenue model
Earned-program. 94% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 17
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: $7.15 raised per $1 spent on fundraising; rating input score 32; 32nd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 23.6%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -5.9% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.7% of spending went to programs
  • Governance: 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $378K in reported program spending
  • Leadership: top reported pay $34K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2013 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: Governance controls: 6 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.