Utopian Academy for the Arts the Miller Foundation Inc
Nonprofit profile at a glance
- EIN
- 273415845
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Ellenwood, GA, USA
- Phone
- 4704461070
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $16,241,179
- Expenses
- $17,772,831
- Assets
- $9,021,881
- Liabilities
- $14,073,367
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- ARTESIUS MILLER (CEO)
Highest reported compensation
- ARTESIUS MILLER (CEO): $126,937 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Through a structured and supportive environment, the school will develop academic, artistic students to enter and succeed in the global society with proficiency to enroll in a college university, or specialty school of their choice. Utopian is a community school nurturing academic excellence for all students and demonstrating leadership in character.
What it reported doing in 2024
Ellenwood middle school charter program
Operating model
- Revenue model
- Other-operating. 89% of the money available for current operations came from other operating 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 20
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.7%; rating input score 74
- Program expense ratio: 67.3%; rating input score 67
- 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 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: -9.4%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.51; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 1.56; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0.7%; rating input score 88; 88th percentile among comparable filings
Growth
- Program expense growth: 25.2% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 24.2% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 27% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 73.7% of revenue deployed · 67.3% of spending went to programs
- Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $12M in reported program spending
- Leadership: top reported pay $127K · 10 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 9 filing years from 2016 to 2024
- 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 — Sustainability: Operating margin scored 11/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.