St John's Military School

Nonprofit profile at a glance

EIN
480548264
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Salina, KS, USA
Phone
7858237231
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,585,148
Expenses
$7,058,011
Assets
$9,686,963
Liabilities
$729,377

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • WILLIAM J CLARK (PRESIDENT)

Highest reported compensation

  • WILLIAM J CLARK (PRESIDENT): $128,194 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide each cadet with the opportunity to grow spiritually, morally, intellectually, and physically in a structured environment.

What it reported doing in 2018

To provide a unique place for young men to learn and incorporate self-discipline and respect, while keeping academics current and practical for students.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 75
  • Accountability: 84
  • Sustainability: 35
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.4%; rating input score 62
  • Program expense ratio: 48.5%; rating input score 48
  • Fundraising efficiency: $10.76 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Pass
    • CEO compensation review process: Pass
    • 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: -26.4%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 62.4% of revenue deployed · 48.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $128K · 12 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.