Harper Academy Incorporated
Nonprofit profile at a glance
- EIN
- 272206129
- IRS 990 coverage
- 2013–2016
- Forms available
- Form 990 2016, Form 990-N 2011
- Location
- Oklahoma City, OK, USA
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $862,738
- Expenses
- $891,496
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- HARVEY BETHANY (PRESIDENT)
- SHERRY HERSCHEL (VICE PRESIDENT)
Highest reported compensation
- MELVIN PERRY (CHIEF OPERATING OFFICER): $120,297 total reported compensation
- NANCY CAMP (PRINCIPAL): $63,325 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide students with the skills, knowledge, and values to become competent, productive citizens and to transform and empower students and their families to make and sustain positive changes through prevention, intervention, and life skills services.
What it reported doing in 2016
Operating a charter school in Oklahoma city.
Operating model
- Revenue model
- Grant-funded. 97% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 55
- Transparency & Controls: 90
- Accountability: 90
- Sustainability: 14
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.1%; rating input score 63
- Program expense ratio: 61.1%; rating input score 61
- 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; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -3.3%; rating input score 26; 26th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 20.6%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 17.1% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 19.5% per year; rating input score 100; 87th percentile among comparable filings
- Asset growth: -17.4% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 63.1% of revenue deployed · 61.1% of spending went to programs
- Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $545K in reported program spending
- Leadership: top reported pay $120K · 5 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 5 filed schedules
- Filing history: 4 filing years from 2013 to 2016
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 26/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 12/100.