The Yoder Day School - the Woodcliff Academy

Nonprofit profile at a glance

EIN
133708081
IRS 990 coverage
2012–2014
Forms available
Form 990 2014
Location
Peru, NY, USA
Phone
5186452774
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$1,868,465
Expenses
$1,593,069
Assets
$308,912
Liabilities
$159,132

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • RUTH ELK (PRESIDENT)
  • LEONARD FERRARO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LEONARD FERRARO (EXECUTIVE DIRECTOR): $142,785 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The woodcliff academy was an approved New Jersey school for students with disabilities and comes under the monitoring supervision of the New Jersey department of education. Effective june 30, 2015, due to a projection of insufficient enrollment, the school ceased operations.

What it reported doing in 2014

The woodcliff academy provided education programs for students with the following diagnostic issues: learning disabilities, attention deficit disorder, school attendance problems, asperger's, high functioning autism, obsessive compulsive disorder, bipolar conditions. Each educational plan is tailored to the student's emotional, physical, social and intellectual needs. The woodcliff academy worked closely with school districts and parents to develop the most effective iep possible within the school's setting. The most important work at woodcliff academy is to help its students to become secure, happy, well-adjusted young people whose personal sense of self is founded on a solid foundation of genuine personal accomplishment.

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 83%; rating input score 83
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -24.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -4.7% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 83% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $143K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 3 filing years from 2012 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Accountability: Governance controls: Conflict-of-interest policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.