Sierra Oaks School Inc

Nonprofit profile at a glance

EIN
753009613
IRS 990 coverage
2010–2010
Forms available
Form 990 2010, Form 990-EZ 2009
Location
Oracle, AZ, USA
Phone
5208963100
Rating confidence
Limited
Sector
Charter Schools

Reported finances

Revenue
$447,726
Expenses
$433,219
Assets
$114,194
Liabilities
$13,552

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

8 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate the youth of organization's community using a creative mix of modern technology, personalized education, the arts and old fashioned one-room schoolhouse values.

What it reported doing in 2010

Charter school

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 55
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th 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: 50%; rating input score 50; 16th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.2%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -9.2% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 4 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $327K in reported program spending
  • Leadership: top reported pay $23K · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules
  • Money network: 3 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.