Sacramento Country Day School

Nonprofit profile at a glance

EIN
941597352
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9164818811
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$21,563,023
Expenses
$19,507,932
Assets
$27,431,281
Liabilities
$9,787,199

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

Leadership & pay

27 people listed

Executive titles in this filing

  • JULIE SLOAT (PRESIDENT)
  • RANDY GETZ (VICE PRESIDENT)

Highest reported compensation

  • LEE THOMSEN (HEAD OF SCHOOL): $526,155 total reported compensation
  • WILLIAM PETCHAUER (CFO): $264,934 total reported compensation
  • BROOKE WELLS (HEAD OF HIGH SCHOOL): $174,668 total reported compensation

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

Overview

Mission

Independent, co-educational, non-denominational, non-profit college preparatory day school for grades pre-k through 12.

What it reported doing in 2024

The organization operates as an independent, co-educational non denominational, non-profit college preparatory day school for grades pre-kindergarten through twelfth. Sacramento country day school continues to be the region's leader in private school college preparatory education. Sacramento country day school has succcessfully implemented an academic program during the pandemic where it can provide in-person, remote, or a hybrid education to its students.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: $3.75 raised per $1 spent on fundraising; rating input score 15; 15th 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: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.5%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 78.9% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $15.4M in reported program spending
  • Leadership: top reported pay $526K · 27 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.