The Willow School Inc

Nonprofit profile at a glance

EIN
223744812
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Gladstone, NJ, USA
Phone
9084709500
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$7,008,805
Expenses
$7,102,573
Assets
$19,268,295
Liabilities
$9,250,183

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

Leadership & pay

14 people listed

Highest reported compensation

  • FRANCISCO AYALA (HEAD OF SCHOOL): $368,720 total reported compensation
  • GABRIEL GARCIA (DIR. OF BUSINESS OPERATION): $144,510 total reported compensation
  • SALLY ZEINER (LOWER SCHOOL DIRECTOR): $104,215 total reported compensation

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

Overview

Mission

The willow school, a small, independent co-educational day school for students in pre-kindergarten through eighth grade, is committed to combining academic excellence and the joy of learning and to experiencing the wonder of the natural world. Mastery of the english language is an essential element in an integrated curriculum that helps students comprehend the patterns of how things are connected and prepares them for all areas of their secondary education. The school is dedicated to maintaining an environment where respect for the individual, an outstanding faculty, and an understanding of place foster independent thinking, creativity, responsibility, and integrity. The willow school education enables children to develop an ethical approach to all relationships, to realize their full potential, and to believe in their power to effect positive change.

What it reported doing in 2024

The willow school offers an integrated curriculum which allows students to learn material in great depth as well as to see the connections that naturally exist among subject areas. The primary device for integration of the curriculum is the development of communication skills using the english language. Parallel to that usage is the study of french or spanish from kindergarten through eighth grade. While the disciplines of mathematics and science, and of language and social studies, are often connected at the willow school, it is also important for children to learn, for instance, how scientific and technological advances have shaped the ways humans relate to each other or how the use of mathematics determines the design of music and architecture. All learning is spiral, as the child returns to skills and subject matter once presented but now more complex and challenging.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 79
  • Accountability: 60
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $20.58 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 54.5%; rating input score 55; 8th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.3%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 2.71; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 83.3% of spending went to programs
  • Governance: 6 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.9M in reported program spending
  • Leadership: top reported pay $369K · 14 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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: Independent voting board scored 55/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.