Hume Lake Charter School

Nonprofit profile at a glance

EIN
383737594
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hume, CA, USA
Phone
8884740322
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Reported finances

Revenue
$912,577
Expenses
$1,053,063
Assets
$462,637
Liabilities
$204,322

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

Leadership & pay

8 people listed

Executive titles in this filing

  • JENNIFER SCHULER (PRESIDENT)
  • JENNIFER NELSON (VICE PRESIDENT/VP & COUNSELOR)

Highest reported compensation

  • JEFF KIRCHNER (PRINCIPAL/SUPERINTENDENT): $106,429 total reported compensation
  • JENNIFER NELSON (VICE PRESIDENT/VP & COUNSELOR): $83,693 total reported compensation
  • JENNIFER BRANNAN (MEMBER/TEACHER): $36,379 total reported compensation

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

Overview

Mission

To create an exemplary academic environment that encourages and expects all students to learn and grow in every aspect of their person and to succeed in life in their chosen vocations.

What it reported doing in 2024

Hume lake charter school, located in the sequoia national forest, is a wasc accredited public school serving the community of historic hume lake and its neighbors, including wilsonia and grant grove. Comprised of classes from kindergarten through 12th grade, the school offers a curriculum that meets current standards including full uc/csu a-g requirements while providing the best of educational opportunities beyond the traditional classroom. Consistently earning high marks in standardized educational assessment and measurement, while providing academic and extra-curricular experiences in a four-season, outdoor recreational environment, hume lake charter school exemplifies excellence as a school of choice.

Operating model

Revenue model
Grant-funded. 84% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: -15.4%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 21.5%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 84.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $887K in reported program spending
  • Leadership: top reported pay $106K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.