Rosalyn Yalow Charter School

Nonprofit profile at a glance

EIN
471388239
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Bronx, NY, USA
Phone
7187969895
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$11,359,016
Expenses
$13,124,817
Assets
$33,993,610
Liabilities
$25,511,717

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ALEC DIACOU (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ALEC DIACOU (EXECUTIVE DIRECTOR): $250,025 total reported compensation
  • KIM SMAW (PRINCIPAL): $191,631 total reported compensation
  • MAURICO ROJAS (TEACHER): $144,172 total reported compensation

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

Overview

Mission

The rosalyn yalow charter school will strive to eliminate the learning achievement gap for economically disadvantaged urban children-including special needs students and english language learners-by using engaging and demanding education; a team teaching model, linking an experienced teacher with a master social worker in grades k-2 and with a teaching fellow in later grades; rich extracurricular activities (fencing, arts, chess) to educate the whole child; and family support counseling-all in order to graduate our students at or above grade level in literacy and math.

What it reported doing in 2024

The school features 11 key design elements: qualified staff focused on at-risk students; a robust response-to-intervention team, consisting of special education and esl teachers overseen by a director of assessment; a quality curriculum, consisting of core knowledge language arts, singapore math, and inquiry-based science; high-quality collaborators, including the bronx arts ensemble for art, dance, and music, and a family support group with in-house personnel and chess and fencing coaches to organize competitive chess and fencing programs; meticulous data-driven instruction, guided by step literacy assessment and nwea map for math; and comprehensive professional development for teachers (40 days) including a one-month summer teacher workshop. We promote a team teaching model, pairing an experienced lead teacher with a teacher with a social worker background in grades k-2; and family involvement, beginning with home visits by teachers prior to the start of school. We are implementing a strong school culture built on character and using the disciplined activities of arts, chess, and fencing to develop the whole child; we have a low student-teacher ratio of 11:1, an extended school day, from 8:00 a.m. To 5:00 p.m., and a 2-week longer school year.

Operating model

Revenue model
Earned-program. 95% 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. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 100%; rating input score 100; 66th 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: -15.5%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.75; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 30.7% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 81.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10.7M in reported program spending
  • Leadership: top reported pay $250K · 14 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $100K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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 — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.