Deer Path Montessori School Inc
Nonprofit profile at a glance
- EIN
- 222420891
- IRS 990 coverage
- 2011–2012
- Forms available
- Form 990 2012
- Location
- Hackettstown, NJ, USA
- Phone
- 9084416087
- Rating confidence
- Limited
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $397,071
- Expenses
- $424,664
- Assets
- $243,865
- Liabilities
- $330,851
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
13 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide pre-school aged children with an academic program based on the philosophy and methods of dr. Maria montessori.
Operating model
- Revenue model
- Earned-program. 93% 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.
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: 90
- Accountability: 85
- Sustainability: 26
- Growth: 0
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 92.3%; rating input score 92; 25th 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: 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.9%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.57; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 1.36; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 9.6%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -26.2% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: -9.3% per year; rating input score 0; 18th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 12 of 13 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $291K in reported program spending
- Leadership: top reported pay $41K · 13 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 6 filed schedules
- Filing history: 2 filing years from 2011 to 2012
- 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 27/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.