Kingfisher Academy Inc

Nonprofit profile at a glance

EIN
582478864
IRS 990 coverage
2011–2020
Forms available
Form 990 2020, Form 990-EZ 2019
Location
Tucker, GA, USA
Phone
4046676951
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$244,719
Expenses
$226,492
Assets
$34,270
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • Debbie Gathmann (Director): $29,562 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A Human Scale Education School serving Tucker, Northlake, Smokerise, Lilburn, Oak Grove and North Dekalb areas. We provide a place-based, project oriented curriculum and are targeting gifted students ages 5-13.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% 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. 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: 90
  • Transparency & Controls: 90
  • Accountability: 50
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.2%; rating input score 87
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: $1,068.74 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 87.2% of revenue deployed · 94.2% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $30K · 3 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2011 to 2020
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.