Dietrich Bonhoeffer Academy Inc

Nonprofit profile at a glance

EIN
853349190
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2021
Location
Richmond, TX, USA
Phone
9512368733
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$265,390
Expenses
$267,806
Assets
$35,000
Liabilities
$1,234

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Judy Davis (President)

Highest reported compensation

  • Eric Lerch (Head of School): $86,592 total reported compensation

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

Overview

Mission

Dietrich Bonhoeffer Academy (DBA) is an independent middle school dedicated to supporting our students in the present while preparing them for success in the future. DBA exists to provide a nurturing, student-centered community where middle schoolers flourish academically, socially, and emotionally. We offer a challenging curriculum emphasizing the acquisition of organizational skills delivered in an engaging, collaborative environment that encourages the development of strong social skills. By recognizing and meeting the unique needs of early adolescents, our learning program equips students to thrive in college preparatory high schools and beyond. Our mission is to inspire students to develop courage, integrity, and compassion-equipping them to lead with purpose, think critically, and serve joyfully.

What it reported doing in 2024

The largest expense for Dietrich Bonhoeffer Academy (DBA) during the past tax year was related to faculty staffing (employee salaries). At the start of the school's third full school year, DBA continued to employ its full-time Head of School who brings 20 years of teaching and administrative experience to the position. Along with managing and overseeing the school's operations, the Head of School also provided History and English Language Arts (ELA) instruction. DBA increased staffing from the prior school year from two to four part-time teachers. First, DBA added a science teacher with decades of experience and certifications with the National Math and Science Initiative to lead and advance the science program. They took over science instruction and curriculum development for all three grade levels. Next, DBA added an accomplished photographer and arts teacher to lead and develop the arts program. They also served in several instructional capacities during the afternoon learning period, taking over the social-emotional learning program by utilizing the resources of TBRI (Trust-Based Relational Intervention). DBA continued to retain the Math and Spanish teachers from the prior school year, both of whom possess numerous years of middle school teaching experience to continue to build and advance the curriculum and instruction of those programs. Finally, due to enrollment increases during the school year, DBA also hired one additional part-time teachers aid during the spring semester. The staffing increases allowed the Head of School to reduce his course load and provide more effective leadership of the school. DBA serves middle school students in grades 6-8, and enrollment at the start of the school fall semester consisted of 12 students (4 in grade 6, 5 in grade 7, 3 in grade 8). The school spring semester saw enrollment changes by adding seven new students (3 in grade 6, 2 in grade 7, 2 in grade 8) with one 6th grade student leaving. DBA looks forward to further expanding its faculty as more students enroll.

Operating model

Revenue model
Other-operating. 76% of the money available for current operations came from other operating 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

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: 75
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 25
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.9%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 32.3%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 45.5% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 83.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $224K in reported program spending
  • Leadership: top reported pay $87K · 7 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.