The Day School

Nonprofit profile at a glance

EIN
872705862
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4124202308
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$18,707,303
Expenses
$18,061,596
Assets
$1,086,593
Liabilities
$2,295,508

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

Leadership & pay

26 people listed

Executive titles in this filing

  • WENDY A PARDEE PHD (PRESIDENT & CEO(EXIT 1/31/2025))
  • BARRY SHEPARD ENTERED 225 (INTERIM PRESIDENT & CEO)

Highest reported compensation

  • WENDY A PARDEE PHD (PRESIDENT & CEO(EXIT 1/31/2025)): $911,366 total reported compensation
  • JOHN JUBAS (CHIEF FINANCIAL OFFICER): $258,507 total reported compensation
  • BARRY SHEPARD ENTERED 225 (INTERIM PRESIDENT & CEO): $223,801 total reported compensation

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

Overview

Mission

To heal. To teach. To empower. To amaze.

What it reported doing in 2024

The day school is an approved private school by the Pennsylvania department of education that serves students ages five to 21 who are challenged by complex medical disabilities, including autism spectrum disorders, also offering services in autism support, transition skills, and life skills support. In fiscal year 2025, the day school served 188 children from more than 60 school districts across western Pennsylvania and provided $467,000 in uncompensated services.**see sch. O for continuation**the workplace at the day school is a community of dedicated staff members. The team members take pride in their work, team, and organization. Because of this, the team is the organization's greatest asset, exceeding expectations by continuing to develop through training and professional development opportunities to enhance direct care of the children and families we serve, and by sharing their professional expertise locally and nationally at conferences and trainings. By ensuring that team members utilize best practices and deliver excellent services, the day school can improve the quality of life for more children and their families.as a part of the affiliation with the children's institute of pittsburgh, the programs within the day school are included in the strategic plan, vision 2026: our roadmap to an amazing future. During fy 25, the second year of vision 2026 was executed and continues to guide us in becoming a best-in-class provider, using these five main pillars:1. Team: our team is at the heart of everything we do. We will invest in our passionate and highly talented team members to drive the quality of our programs and best serve our amazing kids and families.2. Mission health: we are committed to supporting every child and family who comes through our doors. We will promote innovation and enhance the impact of our exceptional care across the community.3. Quality: utilizing evidence-based practices, we will focus on achieving best-in-class performance across all of our services that will help each child reach their fullest potential.4. Technology to support innovation: accessible and expandabletechnology will support our ability to deliver the highest quality ofcare to children and families impacted by our array of services.5. Elevating our presence: we will ignite more community awareness about the impact of our services on amazing kids and families, which will garner greater support for our mission.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 69
  • Accountability: 88
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.5%; rating input score 77
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

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

Accountability

  • Independent voting board: 95.5%; rating input score 95; 29th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 2.11; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 26% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 30.2% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -10.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 76.5% of revenue deployed · 79.3% of spending went to programs
  • Governance: 21 of 22 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $14.3M in reported program spending
  • Leadership: top reported pay $911K · 26 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.