Pioneer High School for the Performing Arts
Nonprofit profile at a glance
- EIN
- 453832240
- IRS 990 coverage
- 2013–2013
- Forms available
- Form 990 2013
- Location
- American Fork, UT, USA
- Phone
- 8017688787
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Secondary, High School
Reported finances
- Revenue
- $2,778,359
- Expenses
- $2,811,918
- Assets
- $242,796
- Liabilities
- $981,474
Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- SAM PAYNE (DIRECTOR): $85,127 total reported compensation
- DARREN HENSLEY (BUSINESS MAN): $49,654 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To manage, operate, guide, direct, and promote a public charter school funded by federal, state, and local sources.
What it reported doing in 2013
Operation of a public charter school serving students in grades 9 through 12.
Operating model
- Revenue model
- Grant-funded. 99% of the money available for current operations came from government grants.
- 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 90
- Accountability: 90
- Sustainability: 20
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.2%; rating input score 99
- Program expense ratio: 98%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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; 65th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -1.2%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.09; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 4.04; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 4.8%; rating input score 48; 48th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 99.2% of revenue deployed · 98% of spending went to programs
- Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.8M in reported program spending
- Leadership: top reported pay $85K · 7 people listed
- Highest-paid contractors: 1 contractor listed · $193K reported
- Consistency: 31 of 31 current checks pass
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 28/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- Moderate — Sustainability: Officer compensation ratio scored 48/100.