Coastal Grove Charter School
Nonprofit profile at a glance
- EIN
- 364597600
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Arcata, CA, USA
- Phone
- 7078258804
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
Reported finances
- Revenue
- $4,113,936
- Expenses
- $3,988,391
- Assets
- $1,074,910
- Liabilities
- $494,441
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- Daphne Osell (Shool Director): $108,163 total reported compensation
- Carlotta Clark (Secretary): $20,865 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 operate a school.
What it reported doing in 2024
Staff & operate a charter elementary school for children in the greater Arcata community.
Operating model
- Revenue model
- Grant-funded. 100% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 90
- Accountability: 72
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.4%; rating input score 85
- Program expense ratio: 88%; rating input score 88
- 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: 60%; rating input score 60; 9th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 3.1%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.27; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 3.2%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 85.4% of revenue deployed · 88% of spending went to programs
- Governance: 3 of 5 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.5M in reported program spending
- Leadership: top reported pay $108K · 5 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- Moderate — Sustainability: Operating margin scored 45/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.