St Lillian Academy

Nonprofit profile at a glance

EIN
273094681
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Baton Rouge, LA, USA
Phone
2257718173
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$2,517,073
Expenses
$2,934,220
Assets
$902,725
Liabilities
$416,868

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

Leadership & pay

4 people listed

Executive titles in this filing

  • ELISSA MCKENZIE (EXECUTIVE DIRECTOR)
  • JOHN MORAN (Vice President)
  • VERONICA CROW (President)

Highest reported compensation

  • ELISSA MCKENZIE (EXECUTIVE DIRECTOR): $116,126 total reported compensation

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

Overview

Mission

Providing a measurably effective education for students who have communication and learning challenges so they have the opportunity to maximize their future and become active members of our community.

What it reported doing in 2024

Full time education program: sla provides individualized special education and resources for children with speech language disorders and other special needs. Sla offers specialized instruction for children aged 4-13 in a standard school setting.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - 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: 48
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.8%; rating input score 57
  • Program expense ratio: 48.6%; rating input score 49
  • 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: 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 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -16.6%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 56.8% of revenue deployed · 48.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $116K · 4 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.