Community Independent School
Nonprofit profile at a glance
- EIN
- 561823291
- IRS 990 coverage
- 2009–2009
- Forms available
- Form 990 2009
- Location
- Pittsboro, NC, USA
- Phone
- 9199326313
- Rating confidence
- Limited
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $783,752
- Expenses
- $866,768
- Assets
- $985,658
- Liabilities
- $572,085
Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.
Leadership & pay
10 people listed
Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Community Independent School cultivates joyful, life-long learners by fostering an engaged community dedicated to nurturing the whole child and respecting the uniqueness of each individual. We are committed to teaching and learning cooperatively in a multi-faceted natural setting that encourages meaningful hands-on investigation.
What it reported doing in 2009
School: Community Independent School educates children from 3 years old through 4th grade. In the 2009-10 school year we served 65 children in four gatherings: preschool, prekindergarten/kindergarten, 1st/2nd grade and 3rd/4th grade. Children gained knowledge in all academic areas through hand-on activities in project based learning settings.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 32
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -10.6%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 1.14; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.58; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 8.3%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $679K in reported program spending
- Leadership: top reported pay $72K · 10 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 18/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.