Parker School

Nonprofit profile at a glance

EIN
990329799
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kamuela, HI, USA
Phone
8088857933
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$12,051,521
Expenses
$10,294,964
Assets
$88,154,463
Liabilities
$1,728,188

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

Leadership & pay

13 people listed

Executive titles in this filing

  • MIMI KERLEY (PRESIDENT AND DIRECTOR)

Highest reported compensation

  • STEPHEN DUNN (HEAD OF SCHOOL): $269,294 total reported compensation
  • DAVID CLARKE (HEAD OF UPPER SCHOOL): $147,811 total reported compensation
  • ROBERT MCKENDRY (DIRECTOR OF FINANCE AND HUMAN RESOURCES): $127,243 total reported compensation

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

Overview

Mission

At parker school, every student is known, valued and nurtured. Our small-school setting and dynamic program foster confident, compassionate individuals who are thoroughly prepared for college, who enthusiastically engage in life and who positively contribute to an ever-changing global community.

What it reported doing in 2024

Operation of parker school to provide primary and secondary education to approximately 341 students.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 82% 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

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: 75
  • Transparency & Controls: 91
  • Accountability: 95
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76%; rating input score 76
  • Program expense ratio: 85.7%; rating input score 86
  • Fundraising efficiency: $10.81 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • 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: 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass

Sustainability

  • Operating margin: 14.6%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 8.56; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 90; 90th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 76% of revenue deployed · 85.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8.8M in reported program spending
  • Leadership: top reported pay $269K · 13 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $6.5M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.