Adaptive Learning Center
Nonprofit profile at a glance
- EIN
- 680268860
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Concord, CA, USA
- Phone
- 9258273863
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,256,069
- Expenses
- $1,964,214
- Assets
- $3,686,111
- Liabilities
- $887,140
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- STUART GILLIAM (President)
- RALPH GRIFFIN (Vice President)
Highest reported compensation
- ANTHONY ROWE (Executive Dir.): $211,673 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 organization is committed to facilitating growth and achievement through continuous education in the lives of adults that are challenged with neurodevelopmental disabilities.
What it reported doing in 2024
Adaptive learning center (alc) is committed to creating and maintaining a living and working environment for neurologically impaired individuals. Alc's programs promote dignity and help support a sense of community. The alc program provides each participant with an individual program for growth. Alc is committed to maintaining the highest quality of living possible which allows each client to develop a sense of pride and to increase self-esteem and foster a sense of self-worth. Specifically, alc staff, in conjunction with the client and other involved parties, tailors a specific program of goals and objectives by creating a yearly individual program planning process. Goals are designed around three core areas: living skills, vocational skills and interpersonal skills.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 70
- Accountability: 100
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.2%; rating input score 72
- Program expense ratio: 84.9%; rating input score 85
- Fundraising efficiency: $5.32 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- 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; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 12.9%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 1.88; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 10.8%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
- Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 72.2% of revenue deployed · 84.9% of spending went to programs
- Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.7M in reported program spending
- Leadership: top reported pay $212K · 8 people listed · 1 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Financial Efficiency: Fundraising efficiency scored 19/100.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.
- High — Sustainability: Officer compensation ratio scored 28/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.