Charter School Association of Willits

Nonprofit profile at a glance

EIN
680418701
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Willits, CA, USA
Phone
7074595506
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$5,844,962
Expenses
$5,368,114
Assets
$6,066,815
Liabilities
$1,790,582

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

Leadership & pay

10 people listed

Executive titles in this filing

  • ALISON HUGHES (PRESIDENT)
  • SALLY RULISON (VICE PRESIDENT)

Highest reported compensation

  • RENEE HOUBART (CHIEF FINANCIAL OFFICER): $97,526 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 organization holds a mission statement for each charter school. Refer to schedule o for additional information.wecs: our mission is to equip elementary students with the academic and social skills needed to think critically, and become self-motivated, curious, and capable citizens who respect themselves, others, community, diversity, and the environment. Willits elementary charter school promotes growth and development by providing all students with a safe and nurturing educational environment. Wcs: our mission is to provide a personalized, rigorous, and engaging education for all students. We strive to foster a love of learning and prepare students for success in college, career, and beyond. We value diversity and equity and are committed to creating a supportive, inclusive, and welcoming environment for all members of our school community.

What it reported doing in 2024

Operation of willits elementary charter school (wecs), a public tuition-free charter school serving students in grades kindergaren to 5. Led by principal and director, charlene bredder, wecs had student enrollment of approximately 140 students in the 2024-25 school year. Wecs, through inquiry-based methods and a strong focus on spanish language development, tackles academic curriculum in ways that are engaging, meaningful, and adaptable to a variety of learning styles. Inquiry-based education involves student-designed questions, investigation, data collection, and conversion of information into useful knowledge.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.6%; rating input score 84
  • Program expense ratio: 90.9%; rating input score 91
  • 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: 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: 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: 8.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 83.6% of revenue deployed · 90.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $4.9M in reported program spending
  • Leadership: top reported pay $98K · 10 people listed
  • Highest-paid contractors: 1 contractor listed · $288K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.