Competent Educational Services Inc

Nonprofit profile at a glance

EIN
472247461
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Campbell, CA, USA
Phone
4083707104
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$2,039,073
Expenses
$1,857,303
Assets
$1,035,811
Liabilities
$550,939

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

Leadership & pay

2 people listed

People named in this filing

  • KIMI L DE LEONIBUS (HEADMISTRESS)
  • MARCY L GREEN (FORMER PRESIDENTHEADMISTRESS)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To help build a better world through effective education.to give young people a rich academic background, a strong sense of ethics and a broad range of abilities to successfully launch them into higher education, a career and life itself.

What it reported doing in 2024

The delphi program is a rich, comprehensive course of study that has been extensively researched, developed and piloted for over 40 years and used by a national network of acclaimed schools. With a proven curriculum and highly effective approach to learning, graduate head off to high school with a strong educational foundation and the tools they need to succeed. To assure relevancy in a constantly changing world, the curriculum undergoes continued research and development. Delphi academy of campbell offers kindergarten through 8th grade in a non-sectarian, inclusive and diverse community. With 100 to 150 students in the school and an average teacher-student

Operating model

Revenue model
Earned-program. 96% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 47
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.1%; rating input score 91
  • 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: 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.9%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 91.1% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.