Siuslaw Valley Charter School

Nonprofit profile at a glance

EIN
881503608
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Florence, OR, USA
Phone
5415510649
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Reported finances

Revenue
$273,400
Expenses
$106,462
Assets
$343,025
Liabilities
$4,823

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ARTURO RUELAS (CEO)
  • KAY KING (PRESIDENT)

People named in this filing

  • ARTURO RUELAS (CEO)
  • KAY KING (PRESIDENT)
  • HEATHER HAMMON STAFFORD (VICE PRESIDE)

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

Whitmore academy is a tuition-free public charter school in florence, or. Students from the siuslaw school district and surrounding areas (within 50 miles) are eligible to attend, with seats filled through a lottery system. Our mission is to develop students in mind and character through a classical education that emphasizes the principles of virtuous living, traditional learning, and civic responsibility.

What it reported doing in 2024

Whitmore academy is a tuition-free public charter school in florence, or. Students from the siuslaw school district and surrounding areas (within 50 miles) are eligible to attend, with seats filled through a lottery system. The anticipated opening will be in september 2026.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

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: 20
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 78
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7%; rating input score 7
  • Program expense ratio: 18%; rating input score 18
  • Fundraising efficiency: $212.03 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 61.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 3.22; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • 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: 7% of revenue deployed · 18% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 1 filing year from 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.