League School

Nonprofit profile at a glance

EIN
111714376
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Brooklyn, NY, USA
Phone
7186435300
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$21,859,657
Expenses
$19,211,001
Assets
$8,102,085
Liabilities
$28,099,192

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

Leadership & pay

15 people listed

Executive titles in this filing

  • STACEY CHIZZIK (CEO)

Highest reported compensation

  • STACEY CHIZZIK (CEO): $268,349 total reported compensation
  • MARK OWENS (PSYCHIATRIST): $220,793 total reported compensation
  • STEPHANIE GOLUB (PRINCIPAL): $208,231 total reported compensation

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

Overview

Mission

The league school provides educational (ages 5-21) and mental health programs for students with intellectual, developmental and/or psychiatric disabilities.

What it reported doing in 2024

The school age program of league school is a day treatment program for students ages 5 through 21 with developmental disabilities and psychiatric disorders. The program is operational for twelve months in two sections; the ten month standard school session and two month summer session.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 42
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.7%; rating input score 80
  • Program expense ratio: 90.7%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 6th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.1%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 3.47; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 79.7% of revenue deployed · 90.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $17.4M in reported program spending
  • Leadership: top reported pay $268K · 15 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $101K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.