Massachusetts Elementary School

Nonprofit profile at a glance

EIN
042751907
IRS 990 coverage
2011–2011
Forms available
Form 990 2011
Location
Marlborough, MA, USA
Phone
5086240500
Rating confidence
Limited
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$850,445
Expenses
$822,329
Assets
$379,766
Liabilities
$669,391

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

25 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote the professional standards of the elementary principalship, to encourage the interchange of ideas and to provide leadership in developing elementary schools in the commonwealth of Massachusetts.

What it reported doing in 2011

Coaching - this program offers individual support for the coachee that addresses goals and issues identified by the district, school or principal through 40 hours of face-to-face, telephone or e-mail contact with their coach during the school year.kuwait study tour - this study tour was requested by the kuwait ministry of education. The program was delivered through the mespa leadership academy. It was a two-week tour for fourteen curriculum specialists and members of the ministry of education to learn about best practices in curriculum development and implementation and to meet with policy makers at the Massachusetts executive office of education and the Massachusetts department of elementary and secondary education.in-district - this program is designed to provide high quality professional development, customized to address the specific needs of individual schools and/or districts.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 36
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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; 64th 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.3%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 1.76; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 25; 25th percentile among comparable filings

Growth

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

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 24 of 24 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $633K in reported program spending
  • Leadership: top reported pay $139K · 25 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.