Mt Scott Park Center for Learning

Nonprofit profile at a glance

EIN
931189089
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5037718880
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$1,988,170
Expenses
$1,971,651
Assets
$4,791,054
Liabilities
$958,129

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

Leadership & pay

7 people listed

Executive titles in this filing

  • TOM DEJARDIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TOM DEJARDIN (EXECUTIVE DIRECTOR): $137,582 total reported compensation

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

Overview

Mission

Through a nurturing and engaging educational community, students at mt. Scott learning center will gain knowledge, apply skills and become positive, knowledgeable and productive members of their local and global communities.

What it reported doing in 2024

Mt. Scott park center for learning is a non-profit, fully accredited education program serving students who previously struggled academically or socially in traditional school environments. Since its founding in 1994, the organization has provided a safe, nurturing learning community where students receive strong support focusing on academic achievement, improved self-esteem and personal growth.program accomplishments continued on schedule o.2024-25 program accomplishments included:* provided relationship-based high school education with individualized and small group support to 135 portland area students.* celebrated 39 graduating seniors, one of the school's largest graduating classes ever (https://mtscott.org/2025/06/02/congratulations-to-the-class-of-2025).* achieved an 80% average attendance rate for a student population that has historically struggled with attendance.* received $1 million appropriation from the Oregon legislature's house bill 5006 in support of mt. Scott's youth center project.* 82% of graduates left mt. Scott with an actionable post-secondary plan for education, employment, or career training.* achieved a 91% on-time graduation rate.* secured a two-year $223,000 reengagment opportunity grant from the Oregon department of education's youth development Oregon department to assist youth in achieving a high school diploma and set them on a career or educational pathway.* students provided approximately 275 hours of volunteer service to our our local community through our school's service learning program (https://mtscott.org/service-learning)

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75%; rating input score 75
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: $4.71 raised per $1 spent on fundraising; rating input score 16; 16th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.8%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 2.43; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 75% of revenue deployed · 75% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $138K · 7 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.