The Girasol School Corp
Nonprofit profile at a glance
- EIN
- 661062102
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Dorado, PR, USA
- Phone
- 9894472765
- Rating
- 41
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Management & Technical Assistance
Reported finances
- Revenue
- $446,300
- Expenses
- $409,949
- Assets
- $74,656
- Liabilities
- $73,116
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- SAMANTHA MCGUE (PRESIDENT, C)
Highest reported compensation
- SAMANTHA MCGUE (PRESIDENT, C): $64,812 total reported compensation
- PATRICIA RAEVIS (SECRETARY): $45,082 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A montessori school serving the children, families, and community of dorado with equitable access to monterssori education serving ages 2.5 to 12 years old.
What it reported doing in 2024
Montessori educational programs, the school raise funds with tuition costs.
Operating model
- Revenue model
- Earned-program. 63% 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
MIXED - The filed numbers largely add up. 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: 11
- Transparency & Controls: 90
- Accountability: 38
- Sustainability: 32
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 11.6%; rating input score 12
- Program expense ratio: 12.6%; rating input score 13
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 33.3%; rating input score 33; 15th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Fail
Sustainability
- Operating margin: 8.1%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0.98; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 26.8%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 11.6% of revenue deployed · 12.6% of spending went to programs
- Governance: 1 of 3 board members independent · 4 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $52K in reported program spending
- Leadership: top reported pay $65K · 3 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Mission deployment rate scored 12/100.
- High — Financial Efficiency: Program expense ratio scored 13/100.
- Moderate — Accountability: Independent voting board scored 33/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- Review — Sustainability: Operating margin scored 57/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 13/100.