Duluth Public Schools Academy

Nonprofit profile at a glance

EIN
411870222
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Duluth, MN, USA
Phone
2187289556
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$16,242,991
Expenses
$15,119,166
Assets
$6,189,849
Liabilities
$13,754,743

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

Leadership & pay

11 people listed

Executive titles in this filing

  • RYAN JONES (PRESIDENT)
  • KELLI GRIFFITH-DYESS (VICE PRESIDENT)

Highest reported compensation

  • TAMRA LEA RACKLIFFE (MEMBER): $119,247 total reported compensation
  • RACHEL ANN KOMAREK (MEMBER): $102,088 total reported compensation
  • ERIN LINDGREN (BOARD MEMBER): $58,201 total reported compensation

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

Overview

Mission

Duluth public schools academy is a chartered public school with a strong focus on math and reading programs for primary, elementary and junior academy grades. Core value focus (respect, responsibility, compassion/love, justice, courage, integrity, hope and wisdom) are incorporated into all areas of school life.

What it reported doing in 2024

Duluth public schools academy operates a chartered public school and provides free k-8 education. Programs include all day-every day kindergarten as well as foreign language, steam, music, art, outdoor science, and physical education at all grade levels. Dpsa has a quality middle school with block scheduling, home base, electives, and advanced math courses.

Operating model

Revenue model
Grant-funded. 97% 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. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 83
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 77.8%; rating input score 78; 14th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.9%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 2.22; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 90% of spending went to programs
  • Governance: 7 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13.6M in reported program spending
  • Leadership: top reported pay $119K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $180K reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.