Caulbridge School Education Foundation

Nonprofit profile at a glance

EIN
474474505
IRS 990 coverage
2018–2023
Forms available
Form 990 2023, Form 990-EZ 2017, Form 990-N 2015
Location
San Rafael, CA, USA
Phone
4154811243
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$1,017,692
Expenses
$1,034,504
Assets
$0
Liabilities
$0

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

Leadership & pay

1 person listed

Executive titles in this filing

  • DEBRA LAMBRECHT (PRESIDENT & CEO)

People named in this filing

  • DEBRA LAMBRECHT (PRESIDENT & CEO)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Private school

What it reported doing in 2023

The school successfully helped students by focusing on the three frames of learning: thematic lessons, skill building, and experimental learning. However shrinking student enrollment has led to the school not being capable of continuing operations moving forward.

Operating model

Revenue model
Earned-program. 95% 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. The filing does not identify recipients for some grant dollars and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 64
  • Accountability: 88
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: Limited

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: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.7%; rating input score 33; 33rd 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: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 18.5% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 23% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 26.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 76.2% of spending went to programs
  • Governance: 1 of 1 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $788K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 6 filing years from 2018 to 2023
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.