Indiana Non-public Education Association

Nonprofit profile at a glance

EIN
351474166
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Indianapolis, IN, USA
Phone
3172367329
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$992,832
Expenses
$856,453
Assets
$1,429,915
Liabilities
$0

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

Leadership & pay

20 people listed

Executive titles in this filing

  • MICHELLE PRIAR (PRESIDENT)

Highest reported compensation

  • JOHN ELCESSER (EXEC DIRECT): $174,669 total reported compensation
  • CHRISTOPHER BRUNSON (ASOCIATE EXE): $104,898 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 promote education and provide assistance to member schools and to facilitate communication and understanding between non-public schools and the state and public sector.

What it reported doing in 2024

Represented over 400 non-public schools serving approximately 96,000 students in preschools through grade 12. - has sponsored a biannual teachers' conference (inpec)since 1996 and a biannual administrators' conference (inpac)since 1987. - inpac was held september 26-27, 2024 at the renaissance indianapolis with various keynote speakers offering professional development content for educators/administrators. Inpec 2025 will be held september 17-18, 2025 at the indianpolis convention center. - provided non-public school representation and perspective during public policy discussions and research gatherings. Topics included special education, professional development, teacher shortages, school safety, student testing, school accreditation and others. - participated in a non-public school advisory group with the idoe to address public education issues that impact non-public schools. - protected private school choice program and avoided additional state regulations. - meets regularly with idoe staff responsible for oversight of Indiana's school choice programs. - facilitated communication between the Indiana department of education(doe) and the non-public school community. Topics included special education concerns, school accreditation, technology, federal programs, high school graduation requirements, testing and others. - represented Indiana's non-public schools in national policy discussions involving special education, title 1 and other services for low-income families and more. - established a legislative liaison network to support public policy initiatives. - assisted Indiana schools with various program, policy and regulatory compliance issues. - published and distributed monthly e-newsletters to more than 400 non-public schools in Indiana. - replied to various inquiries seeking school data and specific program information regarding non-public education.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 70
  • Accountability: 84
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 32.6%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 7.4% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 93% of spending went to programs
  • Governance: 18 of 18 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $797K in reported program spending
  • Leadership: top reported pay $175K · 20 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.