Positive Education Program

Nonprofit profile at a glance

EIN
341127919
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Cleveland, OH, USA
Phone
2163614400
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Reported finances

Revenue
$40,874,602
Expenses
$36,152,958
Assets
$41,446,051
Liabilities
$1,426,797

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

Leadership & pay

36 people listed

Executive titles in this filing

  • HABEEBAH RASHEED GRIMES (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • HABEEBAH RASHEED GRIMES (CHIEF EXECUTIVE OFFICER): $232,834 total reported compensation
  • MICHELLE BREEN (CHIEF PROGRAM OFFICER): $151,253 total reported compensation
  • MARISHA DYKES (CHIEF FINANCIAL OFFICER): $142,918 total reported compensation

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

Overview

Mission

Supporting young people to overcome and thrive.

What it reported doing in 2024

Day treatment centers: positive education program's day treatment centers serve school-age children and youth who have been diagnosed with an emotional disturbance in an integrated educational and metal health environment. These centers serve as both the school and the therapeutic treatment center for these children and youth. Pep's five centers are located throughout northeast Ohio and have the ability to serve children with multiple disabilities. Pep's day treatment centers served 340 children from 67 school districts in 13 counties.

Operating model

Revenue model
Earned-program. 97% 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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 84
  • Accountability: 98
  • Sustainability: 62
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: $2.04 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96%; rating input score 96; 30th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.6%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 68% of revenue deployed · 77.9% of spending went to programs
  • Governance: 24 of 25 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $28.2M in reported program spending
  • Leadership: top reported pay $233K · 36 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.5M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.