Trustees of Eliot School

Nonprofit profile at a glance

EIN
042173050
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Jamaica Plain, MA, USA
Phone
6175243313
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,386,975
Expenses
$2,382,174
Assets
$3,052,721
Liabilities
$545,480

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

Leadership & pay

13 people listed

Executive titles in this filing

  • SCOTT EVANS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SCOTT EVANS (EXECUTIVE DIRECTOR): $78,219 total reported compensation
  • FIFILE NGUYEN (TRUSTEE): $360 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 eliot school is a non-profit school and community resource that provides instruction and training in the fine and applied arts. The organization seeks to advance appreciation of craftsmanship and to encourage the pleasure of creativity and artistic achievement.

What it reported doing in 2024

Othe eliot school provides opportunities for people of all ages, from jamaica plain and surrounding communities, to develop their creativity and self-expression through training in the applied and fine arts. During fiscal year 2025, our youth programs experienced continued growth, enhancing their reach and impact. Our collaboration with boston public schools (bps) also continued to expand, fostering deeper connections and opportunities for over 1200 students. Notably, the teen bridge program thrived during the winter and spring vacations, engaging students in tours of various arts and cultural organizations. In addition, strategic partnerships were developed that are set to create exciting opportunities for our students in fy 2025. We remain committed to fostering creativity and career development for our youth across the region.

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 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 94
  • Accountability: 94
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 66.9%; rating input score 67
  • Fundraising efficiency: $1.78 raised per $1 spent on fundraising; rating input score 5; 5th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 23rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • 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: -71.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 19.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 66.9% of spending went to programs
  • Governance: 9 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $78K · 13 people listed
  • Consistency: 38 of 38 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 2 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 — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.