Gifted Resource Council

Nonprofit profile at a glance

EIN
431293166
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
St Louis, MO, USA
Phone
3149625920
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$496,723
Expenses
$341,710
Assets
$372,472
Liabilities
$2,546

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KATHY SURRATT STATES (PRESIDENT)

Highest reported compensation

  • LAURA B FALK (EXECUTIVE DI): $86,520 total reported compensation

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

Overview

Mission

The mission of the gifted resource council is to bring together the resources of the community, schools, and parents to help gifted and talented children achieve their potential.

What it reported doing in 2024

Academic programs for gifted students include the following offerings: academic challenge cup: an interdistrict games competition in the areas of creative thinking and mathematics for children grades 2-8. In 2024 526 students participated. Learning labs: two 6-week sessions of thematic study for bright children in various science, creative arts, and math areas. 22 teachers served 252 students ages 4-14. Grc's summer academies comprised the following camps: ancient academy: two 2-week sessions of summer camp for bright children from 9:00 am to 3:30 pm. This program featured hands-on learning about the mongolian empire. Six teachers and six assistants served 112 students. Academy americana: two 2-week sessions of summer camp for bright children from 9:00 am to 3:30 pm. This program featured hands-on learning about westward expansion. Two teachers and two assistants served 22 students. Animal academy: one 2-week session of summer camp for bright children from 9:00 am to 3:30 pm. This program featured hands-on learning about animals and conservation. One teacher and one assistant served 22 students. Creative writing academy: one 2-week session of summer camp from 9:00 - 3:30 for bright children in grades 5-9 focusing on the creative writing process. 20 students wrote and shared poetry and stories led by one teacher and one assistant. Eco academy: one 2-week session of summer camp for bright students in grades 2-8 from 9:00 am to 3:30 pm. Two teachers and two assistants introduced 36 students to the worlds of ecology and economics and how the two intersect. Enviro-academy: one 2-week session of summer camp from 9:00 - 3:30 for bright students in grades 2-3 on the environment, focusing on birds and trees. One teacher and one assistant served 20 students. Junior science searchers: two 2-week sessions of summer camp for bright students in grade k. Students learned about various hands-on related science topics, such as rain forests and dinosaurs. Four teachers and four assistants served 76 students. Math marvels and more: one 2-week session of summer camp for bright children from 9 am to 3:30 pm. This session included in-depth thematic study of various math, creative arts, and science topics. Three teachers and three assistants served 64 students. Novel engineering: one 2-week sessions of summer camp for bright children from 9 am to 3:30 pm. This session explored the engineering design process. Two teachers and two assistants served 37 students. Space academy: two 2-week sessions of summer camp for bright children from 9 am to 3:30 pm. This session included in-depth thematic explorations of space and rocketry. Ten teachers and ten assistants served 164 students. Stop motion animation: two 2-week sessions of summer camp for bright children from 9 am to 3:30 pm. Students learned how to create short stop- motion animation films. Two teachers and two assistants served 42 students. Extended day: six weeks of before and after care for children attending summer camps, including structured and self-directed supervised activities.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.7%; rating input score 58
  • Program expense ratio: 85.5%; rating input score 85
  • Fundraising efficiency: $9.29 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

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: 100%; rating input score 100; 80th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.2%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 25.3%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 20.9% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 21.9% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 49.2% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 57.7% of revenue deployed · 85.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $292K in reported program spending
  • Leadership: top reported pay $87K · 12 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.