Institute of Human Behavior Research and Education

Nonprofit profile at a glance

EIN
237112922
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Alameda, CA, USA
Phone
5107697100
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$5,314,745
Expenses
$4,595,157
Assets
$3,139,965
Liabilities
$547,896

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DONN MERRIAM (PRESIDENT)
  • SABRINA SMITH (VICE PRESIDENT)
  • ESTHER COHEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ESTHER COHEN (EXECUTIVE DIRECTOR): $161,087 total reported compensation
  • MARYANN PEARSON (EDUCATION SPECIALIST): $127,416 total reported compensation
  • ALLAN CHATMAN (PRINCIPAL): $123,724 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 phillips academy's mission is to provide a personalized educational experience for students with diverse and complex learning and emotional styles, by addressing the needs of the whole child. Upon completion of our program, (continued on schedule o)students are prepared to successfully transition to more independent learning environments and to a variety of post-secondary educational and vocational opportunities.

What it reported doing in 2024

The phillips academy (tpa) offers instruction that is aligned with the common core standards, using a blended learning model, to allow for the greatest degree of personalization and differentiation of learning. Students receive specialized services including speech and language therapy, occupational therapy, and assistive technology, as needed. High school students work in the community with a job coach, access community college classes with support, and receive vocational and transition services to prepare them for post-secondary life. Students' social-emotional development is supported by the provision of mental health services, community building activities, restorative justice practices, (continued on schedule o)and engagement in an educational program that fosters the development of social-emotional learning. Executive functions are addressed in the design and implementation of instruction and in the coaching and strategies provided to students. In addition, the sports and electives programs provide students with physical and artistic outlets and development.a number of middle school and high students make sufficient gains to return to a more mainstream educational setting. Those who graduate from tpa complete either the diploma track, which prepares them for further education at a community college or entry into the work force, or the vocational high school track, which culminates in a certificate of completion with additional district support until the age of 22.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 74
  • Accountability: 85
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.6%; rating input score 74
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.5%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 11.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 73.6% of revenue deployed · 85.3% of spending went to programs
  • Governance: 6 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.9M in reported program spending
  • Leadership: top reported pay $161K · 10 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $249K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.