Sandpoint Waldorf School Inc

Nonprofit profile at a glance

EIN
820454375
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sandpoint, ID, USA
Phone
2082652683
Rating
85
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$2,388,717
Expenses
$1,793,180
Assets
$3,792,015
Liabilities
$1,665,324

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Luke Gordon (Board President)
  • Bree Manninen (Board Vice President)

People named in this filing

  • Luke Gordon (Board President)
  • Ammi Midstokke (Board Secretary)
  • Bree Manninen (Board Vice President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

SWS provides care and education 5 days a week, September through June of each year. Sandpoint Waldorf School provides an education that inspires students to become confident, reverent, and well-rounded individuals with an enthusiasm for life and learning.

What it reported doing in 2024

Sandpoint waldorf school is one of those waldorf schools that is an unlikely miracle of sorts. Our lovely and wonderful little town boasts a population of 6500 people. 25 years ago, an inspired group of parents came together with the hope of creating a new educational possibility for families in this area. Today, we are proud that we have grown to be a ps-8 school with over 160 students, and that we have, over the years, and in many different ways, touched the lives of many of the people who live in this town. Whether they are families that have had children enrolled in the school at some time or another, or families that have taken part in our many productions, festivals, concerts, or lectures; this school has contributed to our greater sandpoint community in significant ways.

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Accountability: 59
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.8%; rating input score 76
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: $1,617.4 raised per $1 spent on fundraising; rating input score 98; 98th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 12th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 24.9%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 75.8% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.