Phoenix Day
Nonprofit profile at a glance
- EIN
- 860096782
- IRS 990 coverage
- 2010–2020
- Forms available
- Form 990 2020
- Location
- Mesa, AZ, USA
- Phone
- 6022524911
- Rating confidence
- Limited
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $0
- Expenses
- $0
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
33 people listed
Executive titles in this filing
- MICHAEL HUGHES (CEO)
Highest reported compensation
- MICHAEL HUGHES (CEO): $274,134 total reported compensation
- CATHERINE DYCIEWSKI (CFO): $144,886 total reported compensation
- CONSTANCE ORR (COO): $126,381 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide children and families a foundation for lifelong learning and healthy living.
What it reported doing in 2020
None in fiscal year 2021 as the organization distributed all of its net assets to an affiliate, a new leaf, inc., in the prior year and dissolved the organization duing the fiscal year 2021.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 55
- Accountability: 82
- Sustainability: NotEnoughData
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: -12% per year; rating input score 0; 35th percentile among comparable filings
- Revenue growth: -5.6% per year; rating input score 0; 48th percentile among comparable filings
- Asset growth: -19.9% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 30 of 30 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $274K · 33 people listed · 0 of 6 pay-setting controls reported
- Consistency: 9 of 10 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 11 filing years from 2010 to 2020
- Contacts: How to reach this organization
- Related organizations: 10 filed related-organization links
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.