West Denver Preparatory Charter School Building Corporation
Nonprofit profile at a glance
- EIN
- 461256741
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024, Form 990-EZ 2016
- Location
- Denver, CO, USA
- Phone
- 7208373544
- Rating confidence
- Limited
- Sector
- Real Estate Associations
Reported finances
- Revenue
- $266,532
- Expenses
- $266,532
- Assets
- $38,856
- Liabilities
- $6,868
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- YANA SMITH (PRESIDENT PEOPLE AND BUSINESS)
Highest reported compensation
- YANA SMITH (PRESIDENT PEOPLE AND BUSINESS): $297,945 total reported compensation
- KARLA LINDGREN (CHIEF LEGAL OFFICER AND GENERAL COUNSEL): $247,041 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 corporation is organized exclusively for charitable and educational purposes, specifically the purpose of holding title to real and/or personal property for and use by rocky mountain preparatory schools.
What it reported doing in 2024
The corporation facilitated a lease on behalf of rocky mountain preparatory schools.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 64
- Accountability: 47
- Sustainability: 25
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 33.3%; rating input score 33; 15th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: 0%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.15; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 24%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 27.1% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 2.1% per year; rating input score 100; 34th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 1 of 3 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $298K · 3 people listed · 1 of 6 pay-setting controls reported
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- 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.
- Moderate — Accountability: Independent voting board scored 33/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 39/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.