Westwind Middle School Academy Inc

Nonprofit profile at a glance

EIN
861023253
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Phoenix, AZ, USA
Phone
6028647731
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$196,009
Expenses
$226,436
Assets
$5,713
Liabilities
$53,994

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DEBRA SLAGLE (PRESIDENT)

Highest reported compensation

  • DEBRA SLAGLE (PRESIDENT): $92,708 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide young adolescents with a solid educational foundation in a context of care and concern. Students will have the opportunity to receive a quality education based on Arizona academic standards and sensitvie to their learning styles, that will equip them to successfully matriculate to high school

What it reported doing in 2014

The middle school services approximately 30 students in sixth through eighth grades.

Operating model

Revenue model
Grant-funded. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 100
  • Accountability: 78
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.6%; rating input score 92
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 20th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -15.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 9.45; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -20.1% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -15.9% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -55.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 91.6% of revenue deployed · 79.3% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $180K in reported program spending
  • Leadership: top reported pay $93K · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.