Graham Primary School

Nonprofit profile at a glance

EIN
452960253
IRS 990 coverage
2013–2016
Forms available
Form 990 2016
Location
Columbus, OH, USA
Phone
6142534000
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$2,336,186
Expenses
$2,317,583
Assets
$256,205
Liabilities
$121,103

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • KITTY KING (PRESIDENT)

People named in this filing

  • KITTY KING (PRESIDENT)
  • SARAH LEVELS (MEMBER)
  • JOYCE SWAYNE (MEMBER)

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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

As nbsp; a nbsp; member nbsp; of nbsp; the nbsp; graham nbsp; family nbsp; of nbsp; schools nbsp; graham nbsp; primary nbsp; school nbsp; fosters nbsp; each nbsp; childs nbsp; unique nbsp; potential nbsp; and nbsp; curiosity nbsp; within nbsp; a nbsp; safe nbsp; nurturing nbsp; environment nbsp; students nbsp; engage nbsp; in nbsp; authentic nbsp; standards-based nbsp; learning nbsp; experiences nbsp; that nbsp; involve nbsp; growth nbsp; in nbsp; academics nbsp; and nbsp; strong nbsp; connections nbsp; to nbsp; our nbsp; community nbsp; a nbsp; school nbsp; culture nbsp; of nbsp; quality nbsp; and nbsp; character-building nbsp; empowers nbsp; students nbsp; as nbsp; life-long nbsp; learners nbsp; to nbsp; care nbsp; for nbsp; themselves nbsp; each nbsp; other nbsp; and nbsp; the nbsp; world nbsp; statement

What it reported doing in 2016

The school provided education to 206students

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 100
  • Accountability: 94
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.9%; rating input score 95
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 93; 93rd percentile among comparable filings

Growth

  • Program expense growth: 28.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 22.5% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 41.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 94.9% of revenue deployed · 95.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Highest-paid contractors: 1 contractor listed · $1.7M reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2013 to 2016
  • Contacts: How to reach this organization
  • 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: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.