Valley School of Ligonier
Nonprofit profile at a glance
- EIN
- 250925088
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Ligonier, PA, USA
- Phone
- 7242385015
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $9,770,746
- Expenses
- $10,564,761
- Assets
- $36,894,501
- Liabilities
- $1,050,284
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- CATHARINE CATHEY (PRESIDENT)
- RALPH ARTUSO (VICE PRESIDENT)
Highest reported compensation
- JONATHAN STRECKER (HEAD OF SCHOOL): $280,301 total reported compensation
- MARY MEHALA (HEAD OF FINANCE AND OPERAT): $152,487 total reported compensation
- DAVID M KIRKLAND (UPPER SCHOOL HEAD): $108,413 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
In an environment that is safe, challenging, nurturing, and disciplined, valley school provides a balanced and strong program of study for a diverse group of children. Our goal is to stimulate in each young person lifelong habits of moral behavior, seeking wisdom, and doing good works for others.
What it reported doing in 2024
Valley school of ligonier was founded in 1946 by constance prosser mellon and general richard king mellon. Mrs. Mellon envisioned valley as a nurturing community where a diverse group of students build their academic, artistic, and athletic skills and learn to become responsible and compassionate adults. She felt that children learn best in small classes with skilled teachers who know and care about each child. Hoping children would feel at home in nature, she selected the school's 400-acre wood setting.valley school's primary responsibility is to our children. We present a program centered on the concept of the continuous growth of the whole individual. Because of our school's relatively small size, we can recognize individual needs and different rates of growth and maturation, and opportunities for success can exist for each child. We make a deliberate effort to develop the following habits: the ability to think; the self-discipline to work in a careful, imaginative, and independent manner; a willingness to trust and cooperate positively with others; the ability to risk and to adapt to new situations. We want our children to be honest with themselves and with others. We want them to be compassionate human beings.our goals are to build the foundations of academics and life skills necessary for self-confidence, academic success, and thoughtful decision-making. To achieve these goals the teachers must draw continuously upon their imagination, experience, knowledge, and humor. Through their intellectual excitements, culture and sympathetic response to a young person's enthusiasm they can draw out the individual potentialities of the child. The school hopes, moreover, to develop in a child, through a stimulating curriculum, an awareness that learning requires effort and that each of us have some responsibility for his or her own successes and failures.the school's curriculum comprises traditional subjects. Through this academic course work our children strive to learn to read with understanding, reason carefully, and express themselves thoughtfully and clearly, orally and in their writing. The content of the curriculum is designed to lead a student to an appreciation of man's interrelatedness, cultural heritage, creative potential, and the wonders of our natural and technological world. While our emphasis is on academic subjects, we also require participation and accomplishment in the arts, sports, electronic communication, outdoor and off-campus programs. We know that we can achieve these goals only in a school community in which parents and faculty communicate, aim high, are not discouraged by failure, and and share a common purpose: the well being and growth of our childrenvalley serves students from westmoreland, somerset, cambria, fayette, and Indiana counties located in southwestern Pennsylvania. Classes in k-5 average 20 students, and most upper school classes are divided with 13 students per section. During the fiscal year, approximately 200 students were enrolled at valley school. The curriculum is challenging with hands-on science, technology, library, and world language all beginning in kindergarten. All students participate in music, art, and sports. Valley supports a big brother/sister program and several community service projects, culminating in a leadership program for ninth graders. Younger students travel locally on field trips while older students explore areas more distant. Valley school's campus is remarkable and sits on 400 acres of woodlands.
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 81% 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: 80
- Transparency & Controls: 75
- Accountability: 95
- Sustainability: 45
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.9%; rating input score 91
- Program expense ratio: 76.5%; rating input score 76
- Fundraising efficiency: $9.68 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 90%; rating input score 90; 26th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd 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: -8.1%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 3.49; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 5.1%; rating input score 53; 53rd percentile among comparable filings
Growth
- Program expense growth: 6.2% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: 6.1% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
Details
- Where the money goes: 90.9% of revenue deployed · 76.5% of spending went to programs
- Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $8.1M in reported program spending
- Leadership: top reported pay $280K · 17 people listed · 1 of 6 pay-setting controls reported
- Consistency: 36 of 37 current checks pass · 1 finding to review
- 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: 3 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
- High — Sustainability: Operating margin scored 15/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 53/100.