The Harley School
The Harley School experiences recent operating deficits despite strong asset base and consistent revenue levels.
EIN: 160755783 · Rochester, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $17.8M |
| Total Expenses | $18.7M |
| Program Spending | 80% |
| CEO/Top Officer Pay | $15 |
| Net Assets | $25.1M |
| Transparency Score | 75/100 |
Is The Harley School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
The Harley School directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About The Harley School
The Harley School (EIN: 160755783) is a nonprofit organization based in Rochester, NY. The organization reported total revenue of $17.8M and total assets of $34.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Harley School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
The Harley School is a large nonprofit that has been operating for 86 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $16.5M |
| Total Expenses | $18.7M |
| Surplus / Deficit | $-2,249,897 |
| Total Assets | $35.8M |
| Total Liabilities | $10.7M |
| Net Assets | $25.1M |
| Operating Margin | -13.7% |
| Debt-to-Asset Ratio | 29.9% |
| Months of Reserves | 22.9 months |
Financial Health Grade: B
In 2023, The Harley School reported a deficit of $2.2M with expenses exceeding revenue, holds 22.9 months of operating reserves (strong position), has a debt-to-asset ratio of 29.9% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), The Harley School's revenue has grown at a compound annual growth rate (CAGR) of 3.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -0.9% | +5.9% | -2.9% |
| 2022 | -14.2% | +11.5% | -10.2% |
| 2021 | +26.6% | +1.7% | +17.5% |
| 2020 | -18.5% | +2.6% | +1.6% |
| 2019 | +11.0% | +2.5% | +9.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1940 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates The Harley School with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, The Harley School allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $2.2M, with expenses exceeding revenue.
- Debt-to-asset ratio: 29.9%.
Executive Compensation Analysis
The IRS 990 filings consistently report 0% for officer compensation, which is unusual for an organization of this size with annual revenues exceeding $15 million. This suggests that executive compensation may be reported under other categories or that the school's leadership is compensated through a related entity, which would require further investigation for full transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of The Harley School's IRS 990 filings:
- Consistent reporting of 0% officer compensation, which is atypical for an organization of this size.
- Expenses exceeding revenue in the two most recent fiscal years (2023 and 2022), indicating operating deficits.
- A slight but consistent decline in total assets over the last two reporting periods.
Strengths
The following positive indicators were identified for The Harley School:
- Strong and stable asset base, consistently exceeding $30 million over the past decade, providing financial resilience.
- Consistent revenue generation, generally in the $15-19 million range annually, indicating stable operational funding.
- Long history of IRS 990 filings (13 filings), demonstrating a commitment to regulatory compliance and transparency.
Frequently Asked Questions about The Harley School
Is The Harley School a legitimate charity?
The Harley School (EIN: 160755783) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $17.8M. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does The Harley School spend its money?
The Harley School directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to The Harley School tax-deductible?
The Harley School is registered as a tax-exempt nonprofit (EIN: 160755783). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the The Harley School CEO make?
The Harley School's highest-compensated officer earns $15 annually. The organization reported $17.8M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of The Harley School's spending goes to programs?
The Harley School directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is The Harley School located?
The Harley School is headquartered in Rochester, New York and files with the IRS under EIN 160755783.
How many years of IRS 990 filings does The Harley School have?
The Harley School has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $17.8M in total revenue.
Why has The Harley School's expenses exceeded its revenue in the last two reported periods (2023 and 2022)?
In 2023, expenses were $18,713,913 against revenue of $16,464,016, and in 2022, expenses were $17,663,419 against revenue of $16,619,746. This indicates an operating deficit, which could be due to increased program costs, capital expenditures, or a temporary dip in fundraising, and warrants further detail from the organization.
How is executive compensation handled, given the 0% reported in officer compensation on the 990s?
The consistent reporting of 0% for officer compensation across all available filings is highly unusual for an organization with annual revenues in the $15-19 million range. This suggests that executive salaries might be categorized differently, paid through a management company, or that the 990's 'Officer Comp' field does not fully capture all forms of executive remuneration.
What is the long-term strategy for managing the slight decline in assets observed in 2022 and 2023?
Assets decreased from $40,991,489 in 2021 to $36,830,266 in 2022 and further to $35,750,337 in 2023. While still substantial, this trend, coupled with recent operating deficits, suggests a need to understand the school's financial planning for asset management and sustainability.
Filing History
IRS 990 filing history for The Harley School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), The Harley School's revenue has grown by 51.8%, moving from $10.8M to $16.5M. Total assets increased by 29.5% over the same period, from $27.6M to $35.8M. Total functional expenses rose by 59%, from $11.8M to $18.7M. In its most recent filing year (2023), The Harley School reported a deficit of $2.2M, with expenses exceeding revenue. The organization holds $10.7M in liabilities against $35.8M in assets (debt-to-asset ratio: 29.9%), resulting in net assets of $25.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $16.5M | $18.7M | $35.8M | $10.7M | — | View 990 |
| 2022 | $16.6M | $17.7M | $36.8M | $10.7M | — | View 990 |
| 2021 | $19.4M | $15.8M | $41.0M | $11.0M | — | View 990 |
| 2020 | $15.3M | $15.6M | $34.9M | $11.6M | — | View 990 |
| 2019 | $18.7M | $15.2M | $34.4M | $10.5M | — | View 990 |
| 2018 | $16.9M | $14.8M | $31.4M | $11.4M | — | View 990 |
| 2017 | $14.5M | $14.4M | $31.4M | $13.9M | — | View 990 |
| 2016 | $14.6M | $13.7M | $30.5M | $14.2M | — | View 990 |
| 2015 | $14.0M | $13.8M | $30.8M | $15.5M | — | View 990 |
| 2014 | $14.3M | $14.0M | $32.5M | $17.2M | — | View 990 |
| 2013 | $12.8M | $12.9M | $30.0M | $16.2M | — | View 990 |
| 2012 | $14.9M | $12.3M | $29.3M | $16.4M | — | View 990 |
| 2011 | $10.8M | $11.8M | $27.6M | $16.5M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $16.5M, expenses of $18.7M, and assets of $35.8M (revenue -0.9% year-over-year).
- 2022: Revenue of $16.6M, expenses of $17.7M, and assets of $36.8M (revenue -14.2% year-over-year).
- 2021: Revenue of $19.4M, expenses of $15.8M, and assets of $41.0M (revenue +26.6% year-over-year).
- 2020: Revenue of $15.3M, expenses of $15.6M, and assets of $34.9M (revenue -18.5% year-over-year).
- 2019: Revenue of $18.7M, expenses of $15.2M, and assets of $34.4M (revenue +11.0% year-over-year).
- 2018: Revenue of $16.9M, expenses of $14.8M, and assets of $31.4M (revenue +16.7% year-over-year).
- 2017: Revenue of $14.5M, expenses of $14.4M, and assets of $31.4M (revenue -1.1% year-over-year).
- 2016: Revenue of $14.6M, expenses of $13.7M, and assets of $30.5M (revenue +4.4% year-over-year).
- 2015: Revenue of $14.0M, expenses of $13.8M, and assets of $30.8M (revenue -1.8% year-over-year).
- 2014: Revenue of $14.3M, expenses of $14.0M, and assets of $32.5M (revenue +11.4% year-over-year).
- 2013: Revenue of $12.8M, expenses of $12.9M, and assets of $30.0M (revenue -14.3% year-over-year).
- 2012: Revenue of $14.9M, expenses of $12.3M, and assets of $29.3M (revenue +37.8% year-over-year).
- 2011: Revenue of $10.8M, expenses of $11.8M, and assets of $27.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for The Harley School:
Data Sources and Methodology
This transparency report for The Harley School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.