Adult Learning Systems Up Inc

Nonprofit profile at a glance

EIN
383413578
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Marquette, MI, USA
Phone
9062287370
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health, Crisis Intervention N.E.C.

Official website

Reported finances

Revenue
$14,539,291
Expenses
$14,290,239
Assets
$10,060,463
Liabilities
$1,047,899

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

Leadership & pay

7 people listed

Executive titles in this filing

  • KAREN LAFAVE (PRESIDENT)

Highest reported compensation

  • KAREN LAFAVE (PRESIDENT): $162,286 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Residential provider for adults with disabilities. Assisting in all areas of daily living.

What it reported doing in 2024

Adult learning systems provided 126 disadvantaged individuals with housing, health and wellness services along with educational opportunities through its 23 programs consisting of 20 licensed homes and 3 unlicensed homes.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 66
  • Accountability: 87
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.4%; rating input score 90
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 19th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.7%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 90.4% of revenue deployed · 91.9% of spending went to programs
  • Governance: 6 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $13.1M in reported program spending
  • Leadership: top reported pay $162K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.