William Holmes Mcguffey School Foundation

Nonprofit profile at a glance

EIN
311062301
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Oxford, OH, USA
Phone
5135237742
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$833,767
Expenses
$795,378
Assets
$713,342
Liabilities
$379,732

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • Nancy Hawthorne (Head of School): $96,582 total reported compensation
  • Mike Desmier (Business Manager): $7,200 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 mission of McGuffey Montessori School is to educate a diverse community, emphasizing well-rounded academics in a welcoming and sustainable environment while engaging each learner: to take risks and accept challenges, to embrace the joy of learning, exploring, and growing, to realize his or her creative and intellectual potential. Our values spring from our philosophical base for creating an intentional community of learners. Our beliefs illustrate our pedagogical approaches to teaching and learning. Kindness, integrity, and true effort: ethical and intellectual courage, respect for each other and ourselves, an openness to that which is different and new, a sense of awe and responsibility, challenge that excites learning, motivating and educating one's self, persistence, the uniquely and delightfully human abilities to empathize and synthesize.

What it reported doing in 2024

The Pre-School, and regular program continued to do well. Revenue and expenses are included in total program revenue and expense.

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 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 most voting board members are independent. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65%; rating input score 65
  • Program expense ratio: 67.9%; rating input score 68
  • 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: 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: 5 of 8 controls in place; rating input score 62
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.6%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 65% of revenue deployed · 67.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $540K in reported program spending
  • Leadership: top reported pay $97K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.