Masjidullahs New Medina Learning Institute

Nonprofit profile at a glance

EIN
822269410
IRS 990 coverage
2023–2023
Forms available
Form 990 2023
Location
Philadelphia, PA, USA
Phone
2152989994
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Islam

Official website

Reported finances

Revenue
$471,177
Expenses
$442,184
Assets
$129,009
Liabilities
$18,254

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Amira Wakeel (President)

Highest reported compensation

  • Zakiyyah Muhammad (Treasurer): $41,668 total reported compensation
  • Nafeesa Abdul Malik (Secretary): $17,397 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

New Medina is a private educational institution comprised of both primary (Kindergarten through 5th grade) and secondary (6th through 12th grade) class levels. Our primary class levels offer a child-centered structure that fosters each student's natural inclination to follow the scientific method of discovery. They taste, touch, smell, manipulate and investigate everything around them. They are spontaneously curious and at New Medina, we encourage this curiosity.

What it reported doing in 2023

New Medina operates a Day School, Before and After School Programs and a Summer Program. Our organization has serviced over 100 students between all of its programs throughout the year. In our Day School, we provide our students with the tools that empower them to continue taking ownership of their education. Our blended learning classroom model allows them to further become independent learners, while also giving them a 21st century educational experience. At New Medina, we base this experience on knowledge and technology. Our summer camp program offers indoor and outdoor activities, with an emphasis on fun and exploration. Through active instruction in our school setting we encourage development and the ability to make choices, work with others, and assume responsibilities. Excursions are developmentally appropriate, safe, have educational value, and most of all fun.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 76
  • Accountability: 31
  • Sustainability: 36
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 62.1%; rating input score 62; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.2%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 92.6% of revenue deployed · 98.7% of spending went to programs
  • Governance: 0 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $436K in reported program spending
  • Leadership: top reported pay $42K · 4 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.