Emmaus Today Incorporated

Nonprofit profile at a glance

EIN
953826735
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
San Diego, CA, USA
Phone
8585760132
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Reported finances

Revenue
$64,324
Expenses
$578,352
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MONICA SANTOS (President)

Highest reported compensation

  • KETURAH LANE (Executive Dir.): $63,854 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of emmaus today, inc. Is to engage in a common mission of ever more active, authentic, and universal service. This is lived through the work of emmaus today christian montessori school in the linda vista neighborhood in san diego, ca and the sponsorship of the centro de comunidad community center in colonia tecolote in tijuana, mexico. Emmaus today also supports local charities and promotes volunteer service in the community.emmaus today, inc. Sponsors the educational programs at the centro de comunidad community center in tijuana, mexico. The community center is located in a marginalized neighborhood and provides homework club for elementary school children, aerobics, karate, computer, and english classes for people of all ages. A psychologist is on site for consultation. There is beauty school and baking classes are offered. The community center houses the only library for miles around. The summer camp serves 100 students and the year round ongoing programs serve almost 2

What it reported doing in 2018

Emmaus today christian montessori is a full-day, private school in the linda vista community of san diego, serving children ages 2-6 years. The mission of the etcm community is to guide children to become independent thinkers who value and practice respect, kindness, and service to others.our guiding values are:- honor unique student interests through individualized instruction- embrace diversity regardless of race, religion, or financial background- provide opportunities for our families and students to serve the broader community- live by jesus's golden rule, which states, "do unto others as you would have them do unto you"- involve our families in community building, which is essential for the financial sustainability of etcmetcm has a maximum enrollment of 49 children with a very active family volunteer program. We celebrate our diversity and emphasize kindness and service in our education of the children and staff. The montessori lead teachers are all certified montessori educators with macte certification. Teacher aides have previous experience and several hours of ece credits. We use the montessori philosophy in our teaching which emphasizes:- independence & freedom to choose work based upon specific interests of the child- grace and courtesy to others (manners)- respect of self, others and property- individualized self-paced instruction- multi-age classrooms- no rewards or punishments - positive disciplinein the afternoons we have an enrichment program that teaches spanish, music, social studies, science, art and physical education in a group setting.the school opened in 1988 by sister maureen keegan & sister rachel daniels who saw a need in the linda vista community, an underserved neighborhood in san diego, for a montessori school. It was important to them to live out the motto of maria montessori, "early childhood education is the key to betterment of society" part of the mission of the school is about providing community service in the linda vista area but also beyond.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 75
  • Accountability: 30
  • Sustainability: 5
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 58th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: Fail

Sustainability

  • Operating margin: -799.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 11%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: -8.2% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: -11.9% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.2% of spending went to programs
  • Governance: 0 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $475K in reported program spending
  • Leadership: top reported pay $64K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 8 filing years from 2011 to 2018
  • Contacts: How to reach this organization
  • Money network: 5 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.