Darnall Charter School

Nonprofit profile at a glance

EIN
320109272
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$9,654,302
Expenses
$11,398,784
Assets
$2,020,733
Liabilities
$2,358,468

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

Leadership & pay

13 people listed

Highest reported compensation

  • JEFF MORABITO (Executive Dir.): $220,130 total reported compensation
  • JESSICA EVES (TEACHER): $176,451 total reported compensation
  • AMANDA DURSCHLAG (ASSOC DIR AMINISTRATOR): $174,367 total reported compensation

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

Overview

Mission

We are committed to academic excellence by vigorously engaging students in a rigorous, student-centered learning environment that will foster the development of global citizens.

What it reported doing in 2024

Darnall charter school operates as a public charter school providing education to students in grades k-8.

Operating model

Revenue model
Grant-funded. 99% 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 70
  • Accountability: 70
  • Sustainability: 8
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.3%; rating input score 95
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -18.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 1.17; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 95.3% of revenue deployed · 80.7% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $9.2M in reported program spending
  • Leadership: top reported pay $220K · 13 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $260K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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 8/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.