University Liggett School
Nonprofit profile at a glance
- EIN
- 381360536
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Grosse Pointe Woods, MI, USA
- Phone
- 3138844444
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $26,972,073
- Expenses
- $27,364,737
- Assets
- $52,603,657
- Liabilities
- $11,042,921
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
29 people listed
Executive titles in this filing
- GRETCHEN KNOELL (PRESIDENT - TRUSTEE)
- PAUL DUHAIME (VICE PRESIDENT - TRUSTEE)
Highest reported compensation
- THOMAS SHEPPARD (HEAD OF SCHOOL): $410,391 total reported compensation
- KELLEY HAMILTON ASSC HEAD (OF SCHOOL FOR EXT RELATIONS/OPS): $290,116 total reported compensation
- ANCA MITCHELL DIRECTOR OF (FINANCE & HUMAN RESOURCES): $226,158 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Inspiring lives of purpose through education grounded in a spirit of discovery university liggett school is a community committed to excellence in teaching and learning. We nurture curiosity, instill confidence, and foster personal and (continued on schedule o) collective growth, thereby empowering young people to shape a brighter future for all.
What it reported doing in 2024
At the center of that belief is liggett's curriculum, which allows students to drive the process of their own academic growth. From pre-k3 through 12th grade, students become active participants in their learning experience. They discover their passions. They uncover questions. They propose answers. And, in doing so, they turn information into understanding. This forward-thinking approach allows students to apply their learning, absorb it and then demonstrate what they have learned, both inside the classroom and out. (continued on schedule o)our guiding philosophy comprises five core tenets - critical thinking, creativity, teamwork, adaptability and universalism. Beginning in prekindergarten, the curriculum covers three phases of learning and development in the lower, middle and upper schools.
Operating model
- Revenue model
- Other-operating. 77% of the money available for current operations came from other operating 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
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: 76
- Transparency & Controls: 87
- Accountability: 92
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86%; rating input score 86
- Program expense ratio: 81.6%; rating input score 82
- Fundraising efficiency: $3.15 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- 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; 41st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 95%; rating input score 95; 28th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -1.5%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 1.92; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 6.7%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
- Revenue growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 0.8% per year; rating input score 100; 13th percentile among comparable filings
Details
- Where the money goes: 86% of revenue deployed · 81.6% of spending went to programs
- Governance: 19 of 20 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $22.3M in reported program spending
- Leadership: top reported pay $410K · 29 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.9M reported
- Consistency: 38 of 38 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: 10 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.
- High — Financial Efficiency: Fundraising efficiency scored 12/100.
- High — Sustainability: Operating margin scored 25/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.