Center for Anthroposophy

Nonprofit profile at a glance

EIN
043341510
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Mcminnville, TN, USA
Phone
6036542566
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$1,467,040
Expenses
$1,328,518
Assets
$1,491,049
Liabilities
$125,347

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

Leadership & pay

13 people listed

Executive titles in this filing

  • LISA MAHAR (PRESIDENT & CHAIR)
  • DAVID BARHAM (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID BARHAM (EXECUTIVE DIRECTOR): $86,635 total reported compensation
  • KARINE MUNK FINSER (BOARD MEMBER): $69,555 total reported compensation
  • BEVERLY BOYER (BOARD MEMBER): $21,548 total reported compensation

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

Overview

Mission

Providing training and educational workshops to waldorf teachers. Specific programs include formal education leading to certification of waldorf high school teacher and workshops, conferences and coursework to update teaching skills.

What it reported doing in 2024

Educational programs and workshops for waldorf teacher training and educations. Maintaining or improving our enrollment rates. Expanding our programs to reach more international audience.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 81
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.1%; rating input score 60
  • Program expense ratio: 66.1%; rating input score 66
  • Fundraising efficiency: $14.07 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.3%; rating input score 98; 46th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.4%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 60.1% of revenue deployed · 66.1% of spending went to programs
  • Governance: 10 of 12 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $878K in reported program spending
  • Leadership: top reported pay $87K · 13 people listed
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.