Jesse Jai and Pearl Lee Walker McNeil Educational Foundation

Nonprofit profile at a glance

EIN
752806524
IRS 990 coverage
2011–2016
Forms available
Form 990 2016
Location
Dallas, TX, USA
Phone
2143741929
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$295,767
Expenses
$267,184
Assets
$52,921
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DR JULIA BALLENGER (President)
  • DR JESSE MCNEIL JR (Executive Director)

Highest reported compensation

  • DR JESSE MCNEIL JR (Executive Director): $21,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This foundation was organized exclusively to: 1)Prepare exemplary leaders for the 21st century,

What it reported doing in 2016

Offered certification courses for potential principals.

Operating model

Revenue model
Earned-program. 100% 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.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 90
  • Accountability: 59
  • Sustainability: 49
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.6%; rating input score 39
  • Program expense ratio: 42.7%; rating input score 43
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 6th 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: 91.7%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 42.7% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -10% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -5.5% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 38.6% of revenue deployed · 42.7% of spending went to programs
  • Governance: 11 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $114K in reported program spending
  • Leadership: top reported pay $22K · 12 people listed
  • Consistency: 38 of 38 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.