National Microschooling Center

Nonprofit profile at a glance

EIN
820930795
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Las Vegas, NV, USA
Phone
7022023490
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Reported finances

Revenue
$937,349
Expenses
$799,505
Assets
$797,510
Liabilities
$84,010

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

Leadership & pay

3 people listed

Executive titles in this filing

  • DON SOIFER (PRESIDENT)

Highest reported compensation

  • DON SOIFER (PRESIDENT): $150,000 total reported compensation

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

Overview

Mission

The organization's purpose is to serve as a movement-building leader for a thriving, diversified and sustainable microschooling movement by supporting innovative small learning environments for children and youth across the united states.

What it reported doing in 2024

Our organization works actively to support innovative, generally nontraditional small learning environments in different ways. Program accomplishments include hosting free workshops and trainings on different aspects of microschooling, sometimes online and in person where possible. We also regularly hold virtual or in-person meetings with microschool founders to answer their questions, to help them understand the operating and regulatory frameworks and requirements in their state, and to help them solve challenges to open and to achieve their potential as education providers. We also produce original research and analysis products to help build understanding about the nation's microschools sector.

Operating model

Revenue model
Donor-supported. 88% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 86
  • Accountability: 81
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.5%; rating input score 65
  • Program expense ratio: 75.6%; rating input score 76
  • Fundraising efficiency: $9.58 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass

Sustainability

  • Operating margin: 14.7%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 21.8% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 22.1% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 24.7% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 64.5% of revenue deployed · 75.6% of spending went to programs
  • Governance: 2 of 3 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $605K in reported program spending
  • Leadership: top reported pay $150K · 3 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.