Nelson Mandela Elementary School Inc

Nonprofit profile at a glance

EIN
471348136
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Omaha, NE, USA
Phone
4029911444
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$12,051,491
Expenses
$5,825,161
Assets
$18,850,194
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DIANNE S LOZIER (PRESIDENT)
  • JOHN SCOTT (VICE PRESIDENT THRU 07/24)

Highest reported compensation

  • SUSAN R TOOHEY (SUPERINTENDENT/DIRECTOR): $278,405 total reported compensation
  • NICOLE LOOPER (ECDC DIRECTOR): $129,376 total reported compensation
  • GENEVIVE CORE (PRINCIPAL): $119,394 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 mission of nelson mandela elementary is to provide quality instruction that demonstrates all students can learn and develop academically, emotionally, socially and physically. Nelson mandela elementary is committed to maximizing the educational success of all students and bridging learning and achievement gaps.

What it reported doing in 2024

Nelson mandela elementary opened its doors to 100 kindergarten and first grade students in august of 2015. Adding a grade each year, the school is now at its full complement of grades k-5 with 225 scholars. 85% of the scholars came from within 1.5 miles of the school. With a high population of families who qualified through direct certification programs, we were able to take advantage of the cep (community eligibility program) federal food reimbursement. This is awarded to schools who have at least 85% of the population that would qualify for free and reduced lunch. The racial make-up of the school is 97% african american, 1% caucasian, and 2% hispanic and asian.the five initiatives that make nelson mandela unique are: 1) spalding reading, 2) mindfulness, 3) recess every 90 minutes, 4) all scholars play violin, and 5) year-round school. A climate survey issued to all scholars and families reflected a positive school climate and approval of the unique initiatives. Parents do not pay tuition for their scholar to attend the school, but are required to volunteer. At this time there is a waiting list for all grade levels.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 95% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 71
  • Accountability: 74
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.4%; rating input score 41
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 17th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.7%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 3.24; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 99; 99th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 14.5% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 41.4% of revenue deployed · 84.9% of spending went to programs
  • Governance: 5 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $4.9M in reported program spending
  • Leadership: top reported pay $278K · 10 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $470K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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: Mission deployment rate scored 41/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Officer compensation ratio scored 52/100.