South San Joaquin Education Center

Nonprofit profile at a glance

EIN
770526621
IRS 990 coverage
2014–2016
Forms available
Form 990 2016
Location
Manteca, CA, USA
Phone
2092393244
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Education

Official website

Reported finances

Revenue
$235,984
Expenses
$288,598
Assets
$87,448
Liabilities
$126,500

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Mario Duenas (President)
  • Gregg Potts (Exec. Director/President)

Highest reported compensation

  • Gregg Potts (Exec. Director/President): $122,000 total reported compensation
  • Bronwyn Steves (Principal): $52,470 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

South San Joaquin Education Center, Inc.,(SSJEC) is a non-public school which provides a well-defined learning environment for emotionally disturbed children of San Joaquin. Students have been served during the period July 1, 2002 to December 31, 2015.

What it reported doing in 2016

South San Joaquin Education Center is a private non-profit special education school designed to address both the mental health and educational needs of seriously emotionally disturbed adolescents. During the year covered, the school provided 200 enrollment days to 12-15 individuals.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 12
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98%; rating input score 98
  • Program expense ratio: 80.2%; rating input score 80
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -22.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 1.45; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 33.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -7.9% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -10.3% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -19.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 98% of revenue deployed · 80.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $231K in reported program spending
  • Leadership: top reported pay $122K · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 3 filing years from 2014 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.