Centreville Layton School

Nonprofit profile at a glance

EIN
510232858
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Centreville, DE, USA
Phone
3025710230
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$4,171,200
Expenses
$4,520,679
Assets
$12,219,122
Liabilities
$2,455,648

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

Leadership & pay

14 people listed

Executive titles in this filing

  • EDWARD ROSENTHAL ESQ (PRESIDENT)
  • PAUL M MCONNELL (VICE PRESIDENT)

Highest reported compensation

  • DR LEONARD A DOSTILLIO (PSYCHOLOGIST): $166,332 total reported compensation
  • RICHARD TAUBAR (HEAD OF SCHOOL): $155,996 total reported compensation
  • MELANIE PAYNE (DIRECTOR OF FINANCE AND OP): $89,608 total reported compensation

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

Overview

Mission

Centreville layton school offers a robust educational and cultural experience for students who learn differently. The program identifies academic and social needs of the individual and provides a curriculum that focuses on problem solving and critical thinking. Through intervention and strengthening learning strategies, the school empowers each student to reach his or her potential.

What it reported doing in 2024

Centreville layton school is dedicated to early detection and remediation of developmentally-delayed, learning-disordered children. There were 100 students enrolled during the year.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 88% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 79.9%; rating input score 80
  • Fundraising efficiency: $1.2 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 2.7; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 92.6% of revenue deployed · 79.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.6M in reported program spending
  • Leadership: top reported pay $166K · 14 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.