Kingsbury School Inc

Nonprofit profile at a glance

EIN
381906082
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Oxford, MI, USA
Phone
2486282571
Rating confidence
Limited
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$1,114,238
Expenses
$1,259,288
Assets
$2,168,327
Liabilities
$860,708

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

19 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kingsbury country day school is committed to the development of lifelong learners; to promoting critical thinkers; to nurturing respect for ourselves, others, and our environment; and to fostering personal integrity and responsibility by providing an independent day school which uses its strong academic program and diverse outdoor setting to serve families with children in grades junior kindergarten through the eighth grade.

What it reported doing in 2012

Provide an education in an environment that nurtures talents and creativity for children from junior kindergarten through the eighth grade.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -11.3% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -9.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 19 of 19 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.