Marshall High School

Nonprofit profile at a glance

EIN
311757552
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Middletown, OH, USA
Phone
5133187078
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$10,009,880
Expenses
$9,522,527
Assets
$12,248,138
Liabilities
$10,199,104

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Robert McIntosh (Board President)

Highest reported compensation

  • Nicole Barnes (Baord Member): $1,250 total reported compensation
  • Robert McIntosh (Board President): $1,250 total reported compensation
  • Carol Lynn Patterson (Board Member): $1,250 total reported compensation

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

Overview

Mission

Providing the schools students with an individualized and self paced program set in a flexible schedule environment that is responsive to its student's needs, and by providing and education experience that leads to a high school diploma and post-secondary success.

What it reported doing in 2024

The school provided education to over 250 students.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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: 83
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 96.8%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.9%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: 16.9% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 96.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.2M in reported program spending
  • Leadership: top reported pay $1K · 7 people listed
  • Highest-paid contractors: 5 contractors listed · $6.4M reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.