The Mariposa School

Nonprofit profile at a glance

EIN
912103623
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Cary, NC, USA
Phone
9194610600
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$2,129,888
Expenses
$2,226,323
Assets
$1,817,650
Liabilities
$1,098,413

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JUSTIN DIANA (PRESIDENT)

Highest reported compensation

  • CHRIS WENSIL (EXECUTIVE DI): $155,883 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 provide intensive instruction using evidence-based methodology in a supportive environment designed to improve communication skills and therefore quality of life for children with autism and other developmental disabilities and their families.

What it reported doing in 2024

Mariposa's aba therapy focuses on teaching skills associated with the core deficits of autism. Mariposa's school program focuses on teaching the skills that the individial child needs. From functional communication skills based on student motivation and skill level all the way to educational and academic goals geared towards providing a bridge toward placement in a less restrictive environment.

Operating model

Revenue model
Earned-program. 96% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.9%; rating input score 83
  • Program expense ratio: 79.6%; rating input score 80
  • Fundraising efficiency: $2.69 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: Pass

Sustainability

  • Operating margin: -4.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 82.9% of revenue deployed · 79.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $156K · 6 people listed · 1 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: 13 filing years from 2012 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.

  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.