White Oak School Inc
Nonprofit profile at a glance
- EIN
- 861089938
- IRS 990 coverage
- 2012–2012
- Forms available
- Form 990 2012
- Location
- Blairs, VA, USA
- Phone
- 4348363272
- Rating confidence
- Limited
- Sector
- Specialized Education Institutions
Reported finances
- Revenue
- $1,067,382
- Expenses
- $777,157
- Assets
- $1,047,395
- Liabilities
- $22,640
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
20 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Special education services for grades k-12
What it reported doing in 2012
Provides special education services for children in grades k-12. Services were provided for a number of students during the year and summer program who were referred from three different school systems.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program 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: 57
- Accountability: 88
- Sustainability: 76
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 27.2%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 1.35; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 86; 86th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 20 of 20 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $526K in reported program spending
- Leadership: top reported pay $0 · 20 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes grants
- Related organizations: 4 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.