Montessori Christian Academy Inc

Nonprofit profile at a glance

EIN
861034971
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Chandler, AZ, USA
Phone
4808021445
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Reported finances

Revenue
$270,145
Expenses
$250,206
Assets
$121,330
Liabilities
$4,175

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • JENNIFER L RICHARDS (Director): $39,600 total reported compensation
  • DEAN J RICHARDS (Director): $37,015 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Montessori school, education, activities, lunch

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 100
  • Accountability: 5
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.1%; rating input score 41
  • Program expense ratio: 44.4%; rating input score 44
  • Fundraising efficiency: $1.1 raised per $1 spent on fundraising; rating input score 6; 6th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.4%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 30.6%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 13.8% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 21.2% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 41.1% of revenue deployed · 44.4% of spending went to programs
  • Governance: 0 of 2 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $111K in reported program spending
  • Leadership: top reported pay $40K · 2 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.