Roeper City and Country School Inc

Nonprofit profile at a glance

EIN
381561062
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Bloomfield Hills, MI, USA
Phone
2482037300
Rating
82
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$18,404,582
Expenses
$18,711,547
Assets
$32,264,785
Liabilities
$4,465,298

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

Leadership & pay

23 people listed

Highest reported compensation

  • CHRISTOPHER FEDERICO (HEAD OF SCHOOL): $304,069 total reported compensation
  • DENITA BANKS-SIMS (DIRECTOR OF DEVELOPMENT): $192,388 total reported compensation
  • DAVID FLUENT (ASSOC HEAD FOR FIN & OPERATIONS): $186,363 total reported compensation

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

Overview

Mission

Provide education for gifted students of diverse backgrounds in pre k through 12th grade in accordance with the roeper philosophy of respect and responsibility, with teachers who understand their profession and the characteristics of gifted children and in a safe environment for intellectual, social, emotional and physical growth.

What it reported doing in 2024

Provide a learning environment through extra-curricular activities and after-care programs for pre k through secondary students that is appropriate to the intellectual, emotional and physical needs of gifted and creative children in accordance with the roeper philosophy and system of values.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 81% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 96
  • Accountability: 81
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.1%; rating input score 82
  • Program expense ratio: 83.2%; rating input score 83
  • 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: 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: 99.9%; rating input score 100; 39th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 76.5%; rating input score 76; 14th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.7%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 82.1% of revenue deployed · 83.2% of spending went to programs
  • Governance: 13 of 17 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $15.6M in reported program spending
  • Leadership: top reported pay $304K · 23 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $944K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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.

  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.