The Villages Charter School

Legal name: The Villages Charter School Inc

Nonprofit profile at a glance

EIN
593597803
IRS 990 coverage
2021–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Middleton, FL, US
Phone
352-259-2350
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$92,356,517
Expenses
$88,892,991
Assets
$617,550,540
Liabilities
$7,014,812

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

Leadership & pay

7 people listed

Highest reported compensation

  • DR RANDY MCDANIEL (DIR OF EDUCATION): $171,954 total reported compensation
  • GINA RITCH (DIR OF ACCT & FINANC): $127,052 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 world-class engaging K-12 education in a technology-rich environment and broad enrichment opportunities that encourage students to reach their full potential and thrive.

What it reported doing in 2024

The villages charter school, inc. (the "school") is a public charter school providing educational opportunities for students of several counties in Florida. The school's technology rich curriculum has equipped a generation of students to succeed in the 21st century and pursue paths of lifelong learning. Since its founding in 1999, the school has grown from an elementary school serving about 350 students to a comprehensive k-12 system serving over 4,000 students. Outside of the classroom, the school offers interscholastic sports at both the high school and middle school levels, before- and after-school and vacation programs, and a wide variety of extracurricular opportunities at all grade levels.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 65
  • Accountability: 66
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.4%; rating input score 93
  • Program expense ratio: 97.1%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 16th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 3.8%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 6.95; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 95; 95th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 88; 88th percentile among comparable filings

Growth

  • Program expense growth: 24.3% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 60% per year; rating input score 100; 99th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 93.4% of revenue deployed · 97.1% of spending went to programs
  • Governance: 3 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $86.3M in reported program spending
  • Leadership: top reported pay $172K · 7 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $10.1M reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Operating margin scored 51/100.