Lehman High School Scholarship Fund

Nonprofit profile at a glance

EIN
341228105
IRS 990 coverage
2013–2017
Forms available
Form 990 2017, Form 990-EZ 2012
Location
Sidney, OH, USA
Phone
9374981161
Rating confidence
Limited
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • John Frantz (President)
  • Dan Freytag (Vice President)
  • Denise Stauffer (Lehman Principal/CEO)

Highest reported compensation

  • Denise Stauffer (Lehman Principal/CEO): $96,430 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide scholarship to economically disadvantaged students attending Lehman High School

What it reported doing in 2017

Scholarships are granted to economically disadvantaged students attending Lehman High School. Participating students submit applications annually which are processed and evaluated by a third-party evaluation service. Qualifying applications are then reviewed and approved by the fund's administrator for final scholarship participation.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

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: 72
  • Accountability: 16
  • Sustainability: NotEnoughData
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st 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: Limited
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: -10.1% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $96K · 17 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2013 to 2017
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.