The Shelby School

Nonprofit profile at a glance

EIN
860788995
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Payson, AZ, USA
Phone
9284784706
Rating confidence
Limited
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$0
Expenses
$189,399
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • GENOA STUYVESANT (Director): $36,632 total reported compensation
  • GLENNORA WIDGER (MEMBER): $15,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational the school's mission is to increase the academic achievement of children using a total development perspective which considers a child's needs in

What it reported doing in 2022

The school's mission is to increase the academic achievement of children using a total development perspective which considers a child's needs in physical, cognitive, and social-emotional development. The school provided educational services to students in kindergarten through tenth grades.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 69
  • Accountability: 16
  • Sustainability: 2
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 46.5%; rating input score 46
  • Fundraising efficiency: Limited

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: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 27.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 41.2% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -150% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -75.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 46.5% of spending went to programs
  • Governance: 0 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $37K · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.