Channing Hall

Nonprofit profile at a glance

EIN
113770248
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Draper, UT, USA
Phone
8015722709
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$7,302,511
Expenses
$6,415,572
Assets
$11,777,019
Liabilities
$7,684,209

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Marcy Allen (President)

Highest reported compensation

  • Diane Wirth (Head of School): $138,367 total reported compensation

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

Overview

Mission

To manage, operate, guide, direct, and promote a public charter school funded by local, state, and federal sources.

What it reported doing in 2024

Operation of one public charter school, for students from kindergarten through 8th grade.

Operating model

Revenue model
Grant-funded. 93% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 89.4%; rating input score 89
  • 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: 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: Fail
    • 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: 12.1%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.65; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 89.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $5.7M in reported program spending
  • Leadership: top reported pay $138K · 7 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: Whistleblower policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.