Maplebrook School Inc

Nonprofit profile at a glance

EIN
141377027
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Amenia, NY, USA
Phone
8453739511
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,479,446
Expenses
$5,442,495
Assets
$13,180,940
Liabilities
$1,401,268

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

Leadership & pay

11 people listed

Highest reported compensation

  • JENNIFER SCULLY (HEAD OF SCHOOL/TRUSTEE): $171,543 total reported compensation
  • THOMAS FAZZONE (BUSINESS MANAGER): $108,335 total reported compensation

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

Overview

Mission

To provide education to students with learning disabilities.

What it reported doing in 2024

Maplebrook is a residential boarding school that provides academic programs for students with learning disabilities and/or who may exhibit a learning disorder. Through small groups and individualized instruction, the student will be assisted in reaching his/her academic, social, vocational, and physical potential in order to live independent and useful lives. The school also offers vocational training necessary to maintain employment. During the 2024-2025 fiscal year we served 63 students over 220 days.the educational program is the primary and only revenue program for the school. Other income is derived from investment income, rental income, fundraising events, annual and capital gifts, and program-related activities.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 79
  • Accountability: 78
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: $14.88 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 90%; rating input score 90; 21st 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: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.42; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 77.9% of spending went to programs
  • Governance: 9 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.2M in reported program spending
  • Leadership: top reported pay $172K · 11 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 8 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: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 2 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.