The Cambridge School

Nonprofit profile at a glance

EIN
204594308
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2023
Location
San Diego, CA, USA
Phone
8584843488
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$14,420,161
Expenses
$12,691,573
Assets
$39,774,138
Liabilities
$15,712,790

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

Leadership & pay

17 people listed

Executive titles in this filing

  • JEAN KIM (HEAD OF SCHOOL/CEO)

Highest reported compensation

  • JEAN KIM (HEAD OF SCHOOL/CEO): $687,425 total reported compensation
  • JEFFREY YODER (CHIEF ADVANCEMENT OFFICER): $203,463 total reported compensation
  • JENNALEE HELJ (GRAMMAR SCHOOL PRINCIPAL): $194,881 total reported compensation

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

Overview

Mission

Provide a distinctly christian education in the classical tradition which equips students to know, love, and practice that which is true, good, and beautiful and thus prepares them to live purposefully and intelligently in service of god and neighbor.

What it reported doing in 2024

Operated a distinctly christian education in the classical tradition which equips students to know, love, and practice that which is true, good, and beautiful and thus prepares them to live purposefully and intelligently in service of god and neighbor. During the fiscal year, 400 students were enrolled in junior kindergarten through 12th grades.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 81% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 77
  • Accountability: 70
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.6%; rating input score 69
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: $6.5 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 57.1%; rating input score 57; 9th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail

Sustainability

  • Operating margin: 12%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 3.13; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 17.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 68.6% of revenue deployed · 79.3% of spending went to programs
  • Governance: 4 of 7 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $687K · 17 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $318K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 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.

  • Review — Accountability: Independent voting board scored 57/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.