The Morgan Oliver School for Anti-Racism Inc

Nonprofit profile at a glance

EIN
853656349
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-N 2020
Location
Atlanta, GA, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$192,109
Expenses
$198,467
Assets
$109,718
Liabilities
$82,112

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Sanidia Oliver-Stone (CEO)

Highest reported compensation

  • Sanidia Oliver-Stone (CEO): $14,583 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

School - education for children grades K-8

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 28
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88%; rating input score 88
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $23.56 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.75; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -111.1% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -114% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -12.7% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 88% of revenue deployed · 85.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $169K in reported program spending
  • Leadership: top reported pay $15K · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 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 — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.