Service Learning Microschool Organization Inc
Nonprofit profile at a glance
- EIN
- 862824898
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-PF 2023
- Location
- Palm Harbor, FL, USA
- Phone
- 7277334443
- Rating
- 28
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $134,771
- Expenses
- $150,855
- Assets
- $-13,862
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- JAIME MANFRA (CEO)
People named in this filing
- JAIME MANFRA (CEO)
- MEGAN LAWTON (CFO)
- JENNY JACKSON (TREASURER)
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
To provide a exemplary educational experience by using small group learning.
What it reported doing in 2024
Fundraising events, grant applications and receipt of grants
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 16
- Transparency & Controls: 68
- Accountability: 0
- Sustainability: 18
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 12%; rating input score 12
- Program expense ratio: 10.8%; rating input score 11
- Fundraising efficiency: $14.59 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings
Transparency & Controls
- Consistency checks: 75%; rating input score 75; 0th 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: Limited
- Governance controls: 0 of 7 controls in place; rating input score 0
- 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: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -11.9%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: -0.09; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 12% of revenue deployed · 10.8% of spending went to programs
- Governance: 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 17 of 21 current checks pass · 4 findings to review
- Schedules: 2 filed schedules
- 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.
- High — Accountability: Governance controls: 6 of 6 not reported.
- High — Financial Efficiency: Mission deployment rate scored 12/100.
- High — Financial Efficiency: Program expense ratio scored 11/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.