Kings Mountain Associated Parents

Nonprofit profile at a glance

EIN
900419067
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Woodside, CA, USA
Phone
4156026888
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$101,665
Expenses
$78,413
Assets
$430,508
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BEN MORROW (PRESIDENT)

People named in this filing

  • BEN MORROW (PRESIDENT)
  • KELLY BARNARD (VICE-PRESIDE)
  • JENNY MURRAY (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Kings mountain associated parents (kmap) is an all-volunteer nonprofit organization that coordinates and represents parents and caregivers of students at kings mountain elementary school (kmes) to maintain long-term success for this distinguished school. Kmap raises funds for enrichment programs, school events, and staffing to support high quality education, a positive school experience, and community building. It also serves as a vehicle of communication and collaboration between school families, school staff, the coastside and kings mountain communities, other cusd schools, cabrillo education foundation, external education initiatives and the cabrillo unified school district (cusd) district office and administration. Funds secured by kmap are distributed with discretion for the educational and enrichment needs of the students.

What it reported doing in 2024

The 2024-2025 school year saw the return of our much beloved kings mountain art fair cookie sales as well as our art fair painting booth. The fundraiser was a fantastic success and we once again sold out of our cookies by monday morning. We hosted all of our traditional events including the welcome picnic, first day of school tea & tissues, stone soup gathering, recital receptions, open house, field day, and graduation. Our three other fundraisers, the voluntary tuition drive, coastside gives, and read-a-thon all proceeded as planned and helped us exceed our fundraising target for the year. Our efforts to support high quality education and a positive educational experience included funding a dedicated science specialist, curriculum supplements, assemblies, supply stipends, and field trips. We also approved one off larger classroom needs as requested. We continued to fund, in partnership with the school district, a third full-time teacher at the school. We also made increased efforts to raise the profile of the school site in hopes of reaching more students who would benefit from the small school environment. Our primary investment here was to support the establishment of a school shuttle, in partnership with the venture free foundation, the nonprofit running the school's afterschool program. The shuttle enables additional families living on the coastside to attend the school. This additional enrollment will strengthen our position within the school district, lightening our financial commitment to funding a third teaching position over time.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 77
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.9%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 5.49; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -8.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -8.9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 98.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $77K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.