Capella High School
Nonprofit profile at a glance
- EIN
- 371425666
- IRS 990 coverage
- 2014–2017
- Forms available
- Form 990 2017
- Location
- Worthington, OH, USA
- Phone
- 3307453678
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $1,421,792
- Expenses
- $841,377
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- RHONDA YOUNG HURT (PRESIDENT)
Highest reported compensation
- BRIAN G ADAMS (TREASURER): $3,600 total reported compensation
- BRENDA GOINS (MEMBER): $2,413 total reported compensation
- VELMA CHANDLER (MEMBER): $2,205 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The nbsp; mission nbsp; of nbsp; capella nbsp; high nbsp; school nbsp; is nbsp; to nbsp; help nbsp; students nbsp; obtain nbsp; a nbsp; high nbsp; school nbsp; diploma nbsp; and nbsp; to nbsp; equip nbsp; them nbsp; with nbsp; the nbsp; professional nbsp; skills nbsp; necessary nbsp; for nbsp; obtaining nbsp; a nbsp; successful nbsp; career nbsp; after nbsp; graduation
What it reported doing in 2017
The school provided education to 75 students
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 85
- Accountability: 86
- Sustainability: 51
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 50.8%; rating input score 51
- Program expense ratio: 85.9%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 84.6%; rating input score 85; 1st 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; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 40.8%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 1.7%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: 5.9% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 20.4% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: -25.5% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 50.8% of revenue deployed · 85.9% of spending went to programs
- Governance: 5 of 5 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $841K in reported program spending
- Leadership: top reported pay $4K · 6 people listed
- Consistency: 20 of 22 current checks pass · 2 findings to review
- Schedules: 5 filed schedules
- Filing history: 3 filing years from 2014 to 2017
- Contacts: How to reach this organization
- Money network: 6 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.
- Review — Financial Efficiency: Mission deployment rate scored 51/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.