City on a Hill Foundation Inc

Nonprofit profile at a glance

EIN
043217458
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Roxbury, MA, USA
Phone
6174451515
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Charter Schools

Reported finances

Revenue
$658,022
Expenses
$282,188
Assets
$4,426,454
Liabilities
$9,551

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

Leadership & pay

4 people listed

Executive titles in this filing

  • NICOLE DUFUCHARD (PRESIDENT)

Highest reported compensation

  • SONYA PRATT (CLERK): $255,852 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 support the city on a hill charter public school in providing a secondary education to its students.

What it reported doing in 2024

To provide financial support to the city on a hill charter public school through grants as well as renovating and leasing a permanent home for the school.

Operating model

Revenue model
Earned-program. 95% 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

MIXED - 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 60
  • Accountability: 70
  • Sustainability: 81
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.3%; rating input score 42
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 15.69; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 90.7%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -8.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 42.3% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $282K in reported program spending
  • Leadership: top reported pay $256K · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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: Mission deployment rate scored 42/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.