United Schools Columbus

Nonprofit profile at a glance

EIN
463123354
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6144538993
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Reported finances

Revenue
$16,606,116
Expenses
$15,157,767
Assets
$13,139,863
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Andrew Boy (CEO)
  • Kathryn Anstaett (President and CSO)
  • Ben Pacht (Executive Director)

Highest reported compensation

  • Andrew Boy (CEO): $145,253 total reported compensation
  • Kathryn Anstaett (President and CSO): $139,584 total reported compensation
  • John Dues (CLO): $134,727 total reported compensation

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

Overview

Mission

United Preparatory Academy is a charter school committed to providing educational opportunities to under-served students in Columbus, Ohio.

What it reported doing in 2024

Education per Ohio Revised Code 3314.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.1%; rating input score 76
  • Program expense ratio: 82.5%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 99; 99th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 21.1% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 21.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 28.7% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 76.1% of revenue deployed · 82.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12.5M in reported program spending
  • Leadership: top reported pay $145K · 12 people listed
  • Highest-paid contractors: 5 contractors listed · $1.9M reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.