The Ratner School FY2022 filing

Tax-deductible

Pepper Pike, OH501(c)(3)Since 1963EducationEIN 34-1367106Revenue $3.0M in FY2022

On file with the IRStheratnerschool.org27575 Shaker Blvd, 44124-5002 · Pepper Pike, OHTax-exempt since Mar 1983School — 170(b)(1)(A)(ii)

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Education (preschool-elementary-middle)

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$172K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990-TIndependent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990-T
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $73K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$172K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $170K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$886K
79% of total assets
Worth a look: liabilities are 79% of assets; over 65%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
+3% vs prior year
Spent
$3.1M
To programs
71%
Net assets
$229K
By yearFY2020–FY2025
Revenue
$3.0M
FY2022▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.8M
FY2021$2.9M
FY2022$3.0M
FY2023$3.3M
FY2024$3.3M
FY2025$3.9M
Expenses
$3.1M
FY2022▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.1M
FY2021$2.6M
FY2022$3.1M
FY2023$3.4M
FY2024$3.7M
FY2025$3.8M
Net assets
$229K
FY2022▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2020−$43K
FY2021$282K
FY2022$229K
FY2023$76K
FY2024−$393K
FY2025−$290K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1983.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $2.2M Management & general 27% · $841K Fundraising 2% · $49K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990-T; $172K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Head of School
$172,137Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Mr Michael Griffith’s $191K as Head of School is at the 80th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mr Michael Griffith$191,409$185,927$179,270$172,137$168,775$146,455

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides educational programs for children from preschool through middle school.

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Provided by the organization

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1 program · $2.2M · in their own filed words · FY2021
01

Preschool & kindergarten (ages 18 months thru 6 years)day school & elementary (grades 1 thru 6)MIDDLE school (grades 7 and 8)

$2.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$170K

By the numbers

The FY2022 990-T, line by line.

1The main four
Money in
$3.0M
Fees for services$2.2M
Gifts and grants$857K
Investment income$275
Money out
$3.1M
Programs$2.2M
Management$841K
Fundraising$49K
Owns and owes
$229K
net assets
Cash and savings$744K
Total assets$1.1M
Liabilities$886K
People
11
listed
Paid1
Voting board10
Independent10
2In more detail
Revenue in detail
Gifts and grants$857K
Government grants$362K
Fees for services$2.2M
Investment income$275
Total revenue$3.0M
Assets in detailEnd of year
Cash and savings together$744K
Total assets$1.1M
Liabilities$886K
Net assets$229K
Operations
Employees63
Volunteers62
Fiscal year endsJune
Conflict-of-interest policyYes
Whistleblower policyNo
Records policyNo

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.9M$3.8M$102K−$290K 990 PDF
FY2024 $3.3M$3.7M−$469K−$393K 990 PDF
FY2023 $3.3M$3.4M−$153K$76K 990 PDF
FY2022 Viewing $3.0M$3.1M−$56K$229K 990 PDF
FY2021 $2.9M$2.6M$325K$282K 990 PDF
FY2020 $3.8M$3.1M$687K−$43K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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