Leadership Scholars Inc

Nonprofit profile at a glance

EIN
208500457
IRS 990 coverage
2011–2016
Forms available
Form 990 2016, Form 990-EZ 2009
Location
Cincinnati, OH, USA
Phone
5138615323
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Leadership Development

Official website

Reported finances

Revenue
$237,029
Expenses
$441,597
Assets
$0
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • CHRIS MACCONNELL (PRESIDENT)

Highest reported compensation

  • DR PATRICIA WHITE (EXECUTIVE DI): $57,692 total reported compensation
  • SUZANNE WHITE (EXECUTIVE V): $48,050 total reported compensation

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

Overview

Mission

The program develops the skills and knowledge that students and parents need to prepare them for college.

What it reported doing in 2016

Leadership scholars serves the youth and parents of cincinnati by teaching courses in college knowledge and the non cognitives that parents and students need to be successful in school and in life.

Operating model

Revenue model
Donor-supported. 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 3
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.2%; rating input score 79
  • Fundraising efficiency: $7.94 raised per $1 spent on fundraising; rating input score 35; 35th 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: 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -86.3%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 23.9%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $350K in reported program spending
  • Leadership: top reported pay $58K · 16 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.