Wvsa School for Arts in Learning Pcs
Nonprofit profile at a glance
- EIN
- 522086176
- IRS 990 coverage
- 2009–2009
- Forms available
- Form 990 2009
- Location
- Washington, DC, USA
- Phone
- 2022969100
- Rating confidence
- Limited
- Sector
- Arts Education
Reported finances
- Revenue
- $3,816,848
- Expenses
- $4,125,643
- Assets
- $6,793,763
- Liabilities
- $7,757,551
Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.
Leadership & pay
7 people listed
Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
SAIL is a DC public charter school serving students in grades K - 8th. SAIL's mission is to address the needs of students with learning differences by providing learning environments using an arts- infused curriculum.
What it reported doing in 2009
The organization provides academic exploration and personal expression through visual arts, dance, drama, music and technology integration.
Operating model
- Revenue model
- Earned-program. 76% 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: 79
- Accountability: 79
- Sustainability: 33
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- 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; 66th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -8.1%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 1.65; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 1.14; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 3.8%; rating input score 56; 56th 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: 5 of 5 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $3.2M in reported program spending
- Leadership: top reported pay $179K · 7 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed
- Consistency: 26 of 26 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- 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.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.