North Star Charter School Inc

Nonprofit profile at a glance

EIN
680463976
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2023
Location
Phoenix, AZ, USA
Phone
6239072661
Rating
64
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$3,221,253
Expenses
$3,325,948
Assets
$5,317,136
Liabilities
$558,736

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KURT HUZAR (CEO BUSINESS MANAGER DIRECTOR)

Highest reported compensation

  • KURT HUZAR (CEO BUSINESS MANAGER DIRECTOR): $520,260 total reported compensation
  • DAVID TIERNEY (CONTROLLER): $239,205 total reported compensation
  • AMBER STARNES (REGISTRARSITE DIRECTOR): $218,795 total reported compensation

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

Overview

Mission

North star charter school is an alternative high school, serving students that are behind in credits that strives to blend core education with technology to prepare students for career and college success.

What it reported doing in 2024

The school provides educational services for students in grades nine through twelve and is dedicated to providing students with the opportunity to pursue a vigorous, integrated academic program that is designed to prepare students for higher education and the modern workplace. In addition to the academic requirements, north star charter school will emphasize universal 21st century workplace skills including written and oral communication skills, technology applications, global awareness, professionalism, teamwork, and personal responsibility through partnership with businesses in the phoenix, Arizona area.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 88
  • Accountability: 42
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.7%; rating input score 52
  • Program expense ratio: 48.7%; rating input score 49
  • Fundraising efficiency: $130.9 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 3rd percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 36%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 51.7% of revenue deployed · 48.7% of spending went to programs
  • Governance: 0 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $520K · 5 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $131K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.