Manzanita Charter Middle School
Nonprofit profile at a glance
- EIN
- 680450000
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Richmond, CA, USA
- Phone
- 5109322976
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Secondary, High School
Reported finances
- Revenue
- $1,598,708
- Expenses
- $2,024,444
- Assets
- $700,109
- Liabilities
- $98,011
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Roger Casias (President)
Highest reported compensation
- Martin WCoyne (Director): $119,232 total reported compensation
- Haley Holt (Principal): $96,066 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Through active family involvement in self-governed public education, Manzanita Charter Middle School (A Cooperative Charter), seeks to create a safe, nurturing, and diverse educational community for our children.
What it reported doing in 2024
Provide middle school education to students.
Operating model
- Revenue model
- Grant-funded. 99% of the money available for current operations came from government grants.
- 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 16
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.7%; rating input score 89
- Program expense ratio: 70%; rating input score 70
- Fundraising efficiency: $58.88 raised per $1 spent on fundraising; rating input score 80; 80th 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: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -26.6%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 0.35; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 10.6%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: 4.2% per year; rating input score 100; 38th percentile among comparable filings
- Revenue growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 3.2% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 88.7% of revenue deployed · 70% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $119K · 7 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 7/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.