Safe School Certification

Nonprofit profile at a glance

EIN
260386585
IRS 990 coverage
2014–2015
Forms available
Form 990 2015
Location
Des Moines, IA, USA
Phone
5152773259
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Lesbian, Gay Rights

Official website

Reported finances

Revenue
$148
Expenses
$698
Assets
$9,701
Liabilities
$200

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Maura Strassberg (President)

People named in this filing

  • John Schmacker (Treasurer)
  • Maura Strassberg (President)
  • Dane Buchholz (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Administer the Safe School Certification Program, which leads Iowa schools to compliance with Iowas anti-bullying legislation. This program was essentially inactive during this fiscal year, expecting to coordinate with a national organization in the near future to expand this program to other states.

What it reported doing in 2015

The organization incurred no program expenses during the year. The organization has maintained a dormant state during the year, expecting to participate in a nationally-funded program within the next year or two. This national program will be built upon and consistent with the programming developed by the organization.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -371.6%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 13.9; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -200% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -198% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2014 to 2015
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.