Desert Heights Charter Schools

Nonprofit profile at a glance

EIN
912184875
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Glendale, AZ, USA
Phone
6028962900
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education

Reported finances

Revenue
$10,861,392
Expenses
$11,257,458
Assets
$12,160,935
Liabilities
$12,291,250

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Mark Jiles (School President)
  • Manuel Robles (Board President)

Highest reported compensation

  • Mark Jiles (School President): $166,577 total reported compensation

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

Overview

Mission

In collaboration with our community and stakeholders, the School will provide a rigorous, standards based academic environment through a balance of intensive, compassionate teaching. We are dedicated to the development of vibrant, socially-responsible individuals who possess the essential life skills necessary for success.

What it reported doing in 2024

The School provides educational services to approximately 900 students in a charter school serving Kindergarten through 12th grade. Before and after school care was also provided to students in Kindergarten.

Operating model

Revenue model
Grant-funded. 86% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 88
  • Accountability: 70
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 89.3%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • 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: Pass
    • CEO compensation review process: Fail
    • 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: -3.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 1.01; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 92.6% of revenue deployed · 89.3% of spending went to programs
  • Governance: 2 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $167K · 4 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $212K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.