Encompass Community School

Nonprofit profile at a glance

EIN
922891235
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Nashville, TN, USA
Phone
6626412389
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$300,949
Expenses
$2,932
Assets
$373,737
Liabilities
$75,720

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

Leadership & pay

5 people listed

People named in this filing

  • COREY HAMMONDS (CHAIR)
  • THOMAS ROSE (VICE CHAIR)
  • JENNIFER HILL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Encompass utilizes mastery-based learning, which allows each individual child to take the time necessary to learn important lessons and skills, while being supported by educational staff on a more individual basis. The school also implements aspects of whole-child development theory, which prioritizes the growth of the child as a whole, including encouraging the development of emotional and relational skills, as part of the curriculum, as well as acknowledging and addressing the individual needs of each student in order for him or her to become successful.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 87
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.1%; rating input score 0
  • Program expense ratio: 5.6%; rating input score 6
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 99%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 127.47; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0.1% of revenue deployed · 5.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $164 in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.