Oracle School Foundation

Nonprofit profile at a glance

EIN
473726893
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2016
Location
Tucson, AZ, USA
Phone
6512601060
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$342,306
Expenses
$221,704
Assets
$356,862
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • DONA PEDOTA (President)
  • DALE FARLAND (Vice President)

People named in this filing

  • ANN VERNON (Board Member)
  • SHERRY KAPLAN (Board Member)
  • SHARON GROTH (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The OSF contributed to the following: REACH scholarship, Accelerated reading program, Needs based preschool scholardhip, graduation scholarships, teacher mini-grants, rotart computer program, teacher appreciation meals, and other financial assistance provided to the Oracle School District

What it reported doing in 2025

Accelerated Reading Program-provided support for an accelerated readin program by Renaissance Learning Co, to help assess student reading levels via program tests that help them select appropriate reading goals based on point system which encourages the students to read more. Also added Freckle Math program to improve students overal math skills and knowledge.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.5%; rating input score 64
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.2%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.61; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 57.4% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 31.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 63.5% of revenue deployed · 97.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $111K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.