Center for Student Learning Charter Scho

Nonprofit profile at a glance

EIN
233057493
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Levittown, PA, USA
Phone
2152697390
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$5,143,867
Expenses
$4,120,552
Assets
$10,220,417
Liabilities
$4,639,625

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

Leadership & pay

9 people listed

Executive titles in this filing

  • HEATHER HUMIENNY (PRESIDENT)
  • THOMAS GILLETTE (VICE PRESIDENT)

Highest reported compensation

  • PETER HACKNEY (PRINCIPAL AND HEAD OF SCHO): $258,695 total reported compensation
  • JACK WHELAN (DEAN OF STUDENTS): $162,057 total reported compensation
  • CHRISTEN CARTOLARO (DIRECTOR OF SPECIAL ED): $161,187 total reported compensation

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

Overview

Mission

The school's mission is to provide an educational environment for optimal academic, emotional growth, social vocational, and personal expression opportunities for at-risk students who require an alternative learning environment due to the need for more individualized approach, unique learning needs, medical or behavioral restrictions, or difficulities in a tradional school progam. The school includes grades six through tweleve.

What it reported doing in 2024

The school's mission is to provide a safe and positive educational atmosphere, foster an optimal academic opportunity, cultivate emotional, social and vocational growth, and present a forum for personal expression for at-risk student who would benefit from an alternative learning environment. The school serves grades six through twelve.

Operating model

Revenue model
Earned-program. 91% 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 available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 66
  • Accountability: 95
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.3%; rating input score 57
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 14.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 57.3% of revenue deployed · 73% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3M in reported program spending
  • Leadership: top reported pay $259K · 9 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2013 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.