Field Middle School

Nonprofit profile at a glance

EIN
854043151
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
San Mateo, CA, USA
Phone
6507270207
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$2,674,694
Expenses
$2,987,869
Assets
$1,989,327
Liabilities
$2,533,003

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Suzanne Gibbs (Vice President)

Highest reported compensation

  • Jason Baeten (Head of School): $214,935 total reported compensation

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

Overview

Mission

Field middle is an all boys middle school serving students across the peninsula. Our mission is to spark curiosity, build integrity and inspire change. We grew from just 14 students and 3 staff in 2021 to now 65 students and 13 staff. We continue to live the founders' vision as a progressive and academically rigorous all-boys middle school program serving the rich diversity of the peninsula.

What it reported doing in 2024

Field middle is an all boys middle school serving students across the peninsula. Our mission is to spark curiosity, build integrity and inspire change. We grew from just 14 students and 3 staff in 2021 to now 65 students and 13 staff. We continueto live the founders' vision as a progressive and academically rigorous all-boys middle school program serving the rich diversity of the peninsula.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 73
  • Accountability: 95
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: $16.54 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.9%; rating input score 100; 42nd percentile among comparable filings
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: Fail

Sustainability

  • Operating margin: -11.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1.27; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 49.4% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 50.2% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 45.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $215K · 17 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 12/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.