Roseville Community School

Nonprofit profile at a glance

EIN
203350963
IRS 990 coverage
2013–2023
Forms available
Form 990 2023, Form 990-EZ 2019, Form 990-N 2020
Location
Roseville, CA, USA
Phone
9163044774
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$587,675
Expenses
$565,077
Assets
$206,536
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • Jie Eagleson (CEO & CFO)

Highest reported compensation

  • Jie Eagleson (CEO & CFO): $54,158 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The learning center (grades K-6) provides alternative and authentic learning experiences in an engaging, child-centered community.

What it reported doing in 2023

Roseville Community learning center Provides a positive education, social, and recreational environment for the enrolled children and is open to all children.

Operating model

Revenue model
Earned-program. 96% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 26
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.8%; rating input score 86
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: $73.22 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 85.8% of revenue deployed · 89.2% of spending went to programs
  • Governance: 0 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $504K in reported program spending
  • Leadership: top reported pay $54K · 2 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.