The Village School

Nonprofit profile at a glance

EIN
931277593
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Eugene, OR, USA
Phone
5413457285
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Reported finances

Revenue
$3,097,752
Expenses
$3,082,864
Assets
$2,108,035
Liabilities
$827,069

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Andy Peara non voting (Executive Director)
  • Nikos Ridge (President)

Highest reported compensation

  • Andy Peara non voting (Executive Director): $94,379 total reported compensation
  • Roz Romatz non voting (Co-Principal): $46,591 total reported compensation
  • Shannon Powell non voting (Co-Principal): $44,086 total reported compensation

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

Overview

Mission

Served approximately 226 students in a kindergarten through 8th grade public school program. Provided a holistic arts- integrated curriculum with instructional methods aimed at teaching multiple intelligences, a food program with locally sourced, moslly organic ingredients cooked on site, after school arts classes, many seasonal community events.

What it reported doing in 2024

Expenditures directly related to the education of students in a public charter school, including insturction supervision of students and a food service

Operating model

Revenue model
Donor-supported. 80% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $120.12 raised per $1 spent on fundraising; rating input score 88; 88th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 0.5%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 15.7% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 80% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2.5M in reported program spending
  • Leadership: top reported pay $94K · 10 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.