South Columbia Family School

Nonprofit profile at a glance

EIN
352212258
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Warren, OR, USA
Phone
5033669009
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$574,433
Expenses
$661,536
Assets
$796,676
Liabilities
$528,498

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

Leadership & pay

6 people listed

Highest reported compensation

  • RAY BROWN (PRINCIPAL): $81,463 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation of a public charter school that supports home-base their childrens education instruction.

What it reported doing in 2024

Scfs is presently at capacity in every community, with a waiting list of students to be enrolled for fall term. Scfs continues to have few disciplinary problems with both suspension and expulsion being non-existent. As a public school, however, we are required to allow students to enter the school on an iep, even if it is in the area of discipline. Scfs continues to provide enrichment for the students, including chess club. The governing board meets every second wednesday of the month, and staff meetings are held the first and third wednesday of each month. All of the teachers and the administrator at the school are licensed under the Oregon teacher standards and practices commission. All teachers meet the guidelines for highly qualified under federal requirements.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 63.5%; rating input score 63
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -15.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 63.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $420K in reported program spending
  • Leadership: top reported pay $81K · 6 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 12/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.