Orchard Friends School

Nonprofit profile at a glance

EIN
223589582
IRS 990 coverage
2019–2023
Forms available
Form 990 2023
Location
Riverton, NJ, USA
Phone
8567861123
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$1,541,382
Expenses
$1,369,368
Assets
$1,126,771
Liabilities
$146,462

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

Leadership & pay

6 people listed

Highest reported compensation

  • ELIZABETH DIPERNA (HEAD OF SCHO): $126,566 total reported compensation

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

Overview

Mission

To operate a school for children of average and above average intellegence who have language based learning difficulties.

What it reported doing in 2023

Provided a school for children of average and above average intellegence who have language based learning difficulties.

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
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

STRONG - 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 filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.7%; rating input score 72
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: $5.95 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 71.7% of revenue deployed · 81% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $127K · 6 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2019 to 2023
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.