Esthers School Inc

Nonprofit profile at a glance

EIN: 030555204
IRS 990 coverage: 2012–2024
Forms available: Form 990 2024
Location: Hudson, FL, USA
Phone: 7275444700
Rating: 70
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Secondary, High School

Reported finances

Revenue: $6,485,969
Expenses: $7,105,493
Assets: $4,913,495
Liabilities: $3,806,931

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

Leadership & pay

8 people listed

Executive titles in this filing

ESTHER BERRY (CEO)

Highest reported compensation

NATASHA GRIFFIN (SUPERINTENDENT): $116,611 total reported compensation
ESTHER BERRY (CEO): $107,678 total reported compensation
CHRISTOPHER BERRY (FACILITIES DIRECTOR): $104,054 total reported compensation

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

Overview

Mission

Esthers school serves 588 students from various backgrounds. Esthers school strives to educate all students both typical and those with special needs in academic excellence biblical principles and integrity to develop the whole child intellectually emotionally socially physically and spiritually in a safe loving environment. The school strives for cultural diversity and inclusion for all students.

What it reported doing in 2024

K12 program: esthers school provides a personalized christian education that honors each childs unique learning style while grounding students in biblical truth. Since 2005 the school has been committed to creating miracles in childrens lives through individualized instruction cuttingedge technology and timetested educational principles. Esthers school serves students from diverse backgrounds including those who require financial assistance and is primarily funded through floridas step up for students scholarship programs.

Operating model

Revenue model: Other-operating. 99% 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.

Includes noncash contributions: Reported contributions include donated property or goods.

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 fundraising costs are high for each dollar raised.

Rating breakdown

Financial Efficiency: 78
Transparency & Controls: 86
Accountability: 35
Sustainability: 20
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 90%; rating input score 90
Program expense ratio: 82.1%; rating input score 82
Fundraising efficiency: $1.34 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 90.6%; rating input score 91; 26th percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 28.6%; rating input score 29; 6th percentile among comparable filings
Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: -9.6%; rating input score 14; 14th percentile among comparable filings
Total-asset coverage ratio: 0.69; rating input score 25; 25th percentile among comparable filings
Liabilities to assets ratio: 0.77; rating input score 11; 11th percentile among comparable filings
Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

Program expense growth: 15.1% per year; rating input score 100; 78th percentile among comparable filings
Revenue growth: 16% per year; rating input score 100; 83rd percentile among comparable filings
Asset growth: 25.1% per year; rating input score 100; 90th percentile among comparable filings

Details

Where the money goes: 90% of revenue deployed · 82.1% of spending went to programs
Governance: 2 of 7 board members independent · 4 of 9 filing controls reported
Programs: 3 filed program accomplishments · $5.8M in reported program spending
Leadership: top reported pay $117K · 8 people listed
Consistency: 41 of 42 current checks pass · 1 finding to review
Schedules: 7 filed schedules · includes major donors and grants
Filing history: 12 filing years from 2012 to 2024
Contacts: How to reach this organization
Money network: 7 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 — Accountability: Independent voting board scored 29/100.
High — Financial Efficiency: Fundraising efficiency scored 3/100.
Moderate — Accountability: Governance controls: 4 of 8 not reported.
High — Sustainability: Operating margin scored 14/100.
High — Sustainability: Total-asset coverage ratio scored 25/100.
High — Sustainability: Liabilities to assets ratio scored 11/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Moderate — Sustainability: Officer compensation ratio scored 41/100.