Los Encinos School

Nonprofit profile at a glance

EIN
953524740
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Encino, CA, USA
Phone
8189901006
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$10,080,609
Expenses
$8,480,189
Assets
$21,458,160
Liabilities
$11,004,001

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

Leadership & pay

22 people listed

Executive titles in this filing

  • DAVID ZEBRACK (CHAIR/PRESIDENT)

Highest reported compensation

  • ILENE REINFELD (HEAD OF SCHOOL/ASSISTANT TREASURER): $816,972 total reported compensation
  • JONATHAN BECKMAN (ASSISTANT HEAD OF SCHOOL): $261,443 total reported compensation
  • NICOLE PENNINGTON (BUSINESS & DEVELOPMENT OFFICER): $196,365 total reported compensation

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

Overview

Mission

Los encinos is a small elementary school with a large commitment to provide a comprehensive educational program within a nurturing environment. Our impact extends not only to the child, (continue on schedule o) but also to the family. Los encinos students from kindergarten through 6th grade are encouraged to develop confidence, independence, and joy in learning. We recognize and honor individuality and believe that personal success motivates children toward realizing their fullest potential. The faculty prepares students to become global thinkers and citizens, with a strong academic foundation and a passionate curiosity for learning. Teachers design and facilitate a broad range of experiences that engage students as critical thinkers and problem-solvers. Our school-wide integrated curriculum is rich in the humanities and stresses teamwork and cooperation. Building character and mutual respect are emphasized daily in our classrooms and in our service learning program.

What it reported doing in 2024

Our program utilizes a variety of instructional strategies to ensure progress and achievement. We respect individuality among children and we believe personal success is a child's best motivator. We seek to develop in children their fullest potential. A los encinos student possesses core human values that reflect tolerance, compassion, and a sense of community responsibility. A los encinos student communicates reciprocally, articulates effectively both orally and in writing, listens thoughtfully, listens to and hears multiple perspectives, and enjoys an expansive vocabulary that promotes creative expression. (continue on schedule o) a los encinos student exhibits intellectual curiosity and critical thinking by seeking deeper levels of meaning, asking good questions, quantifying and analyzing, and discerning relevant information. A los encinos student is motivated by a passion for learning to accept challenges, take risks, and learn from mistakes. A los encinos student is a change agent who possesses the confidence and self-esteem to lead, to collaborate, and to follow.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 83% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 95
  • Accountability: 86
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: $8.3 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 21.4%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 88.4% of spending went to programs
  • Governance: 14 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7.5M in reported program spending
  • Leadership: top reported pay $817K · 22 people listed · 6 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $287K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, 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
  • 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 33/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.