Operation School

Nonprofit profile at a glance

EIN
842262517
IRS 990 coverage
2023–2023
Forms available
Form 990 2023
Location
Farmington, MI, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$408,473
Expenses
$199,599
Assets
$401,406
Liabilities
$7,451

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Racheal Allen (Founder Chief Executive Offiv)

Highest reported compensation

  • Racheal Allen (Founder Chief Executive Offiv): $55,360 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to empower marginal and minority owned startups and organizations with the education, resources and technical assistance needed to successfully manage their operations by providing high quality, innovative, system driven programming.

What it reported doing in 2023

On site facilitation for Lansing Economic Development Corporation, New Paradigm for Education and Skillman Foundation. This included Leader facilitation, program design and monthly facilitation services for these organizations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% 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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 100
  • Accountability: 31
  • Sustainability: 67
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.2%; rating input score 40
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.1%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 27.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 40.2% of revenue deployed · 82.2% of spending went to programs
  • Governance: 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $164K in reported program spending
  • Leadership: top reported pay $55K · 1 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • 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: Mission deployment rate scored 40/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.