Achievers Learning Academy

Nonprofit profile at a glance

EIN
923347419
IRS 990-PF coverage
2023–2024
Forms available
Form 990-PF 2024
Location
West Memphis, AR, USA
Rating
37
Verdict
REVIEW
Rating confidence
Standard
Sector
Youth Development Programs

Reported finances

Revenue
$55,550
Expenses
$34,203

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

Overview

Mission

Youth Development Programs

What it reported funding in 2024

The foundation reported 2 grants totaling $13,893. The stated grant purpose was grant to support student academic scholarships and essential classroom educational resources.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.

The verdict

REVIEW - The filing identifies who received its grants. A relatively small share of available resources goes to charitable grants and a relatively small share of spending goes to grants.

Rating breakdown

  • Grant Deployment: 0
  • Cost Efficiency: 41
  • Transparency: 100
  • Compliance: 38
  • Endowment Health: 8

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 0%; rating input score 0; 7th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 40.6%; rating input score 41; 51st percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 1 of 19 controls in place; rating input score 5
    • Property sale or exchange with a disqualified person: Missing
    • Borrowing from or lending to a disqualified person: Missing
    • Goods, services, or facilities involving a disqualified person: Missing
    • Compensation paid to a disqualified person: Missing
    • Assets transferred to a disqualified person: Missing
    • Payment to a government official: Missing
    • Uncorrected prior self-dealing: Missing
    • Prior-year undistributed income: Pass
    • Excess business holdings: Missing
    • Investments that may jeopardize charitable purposes: Missing
    • Uncorrected prior-year jeopardizing investments: Missing
    • Attempt to influence legislation: Missing
    • Attempt to influence an election: Missing
    • Grants to individuals: Missing
    • Grants to organizations: Missing
    • Spending for a noncharitable purpose: Missing
    • Funds received for a personal-benefit contract: Missing
    • Premiums paid on a personal-benefit contract: Missing
    • Prohibited tax-shelter transaction: Missing
  • Filing consistency checks: 7; rating input score 70

Endowment Health

  • Endowment-health comparison: 0; rating input score 8; 8th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At most 0% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 8th percentile for endowment coverage
  • Consistency: 7 of 10 current checks pass · 3 findings to review
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Grant Deployment: Grant deployment ratio scored 0/100.
  • Moderate — Cost Efficiency: Grant expense ratio scored 41/100.
  • High — Endowment Health: Endowment-health comparison scored 8/100.
  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Qualifying distribution sum did not reconcile in the filed values.