Concordia Charter School

Nonprofit profile at a glance

EIN
200992947
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Mesa, AZ, USA
Phone
4804610555
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$1,281,982
Expenses
$1,465,653
Assets
$741,966
Liabilities
$240,893

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

Leadership & pay

6 people listed

Executive titles in this filing

  • MARGARET ROUSH-MEIER (EXECUTIVE DIRECTOR AND CHARTER REPRESENTATIVE)

Highest reported compensation

  • MARGARET ROUSH-MEIER (EXECUTIVE DIRECTOR AND CHARTER REPRESENTATIVE): $65,518 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 provide families a choice for a high quality education for their child or children in a safe, caring and harmonious environment.

What it reported doing in 2024

The school is committed to addressing the learning strengths and needs of each child through small class sizes (maximum of 18), caring and highly qualified teachers, and daily individualized academic interventions. The school operates under a charter contract with the Arizona state board for charter schools, which mandates policies and operational guidelines. The school provides educational services in mesa, Arizona to approximately 110 students in kindergarter through sixth grades.

Operating model

Revenue model
Grant-funded. 98% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 83
  • Accountability: 90
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 92
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 80.8% of spending went to programs
  • Governance: 5 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $66K · 6 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.