Applied Educational Concepts Inc
Nonprofit profile at a glance
- EIN
- 821326283
- IRS 990 coverage
- 2018–2025
- Forms available
- Form 990 2025, Form 990-N 2017
- Location
- Lake View Terrace, CA, USA
- Phone
- 8185831020
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $3,219,148
- Expenses
- $3,521,955
- Assets
- $706,650
- Liabilities
- $270,923
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- KEVIN DALE (Trust/President)
Highest reported compensation
- CINDY GAINSFORTH (Trustee): $99,996 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide a quality education to students enrolled in its private school located in California. Applied educational concepts, inc. Shall provide education services and materials for pre-k through grade 12 to students, their families and the community.
What it reported doing in 2025
Provided education services and materials for pre-k through grade 12 to students, their families and the community.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 94
- Accountability: 63
- Sustainability: 17
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 95.9%; rating input score 96
- Fundraising efficiency: $180.96 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 58.3%; rating input score 58; 11th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -9.4%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.2; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: 0.5% per year; rating input score 100; 10th percentile among comparable filings
- Asset growth: 3.6% per year; rating input score 100; 25th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 95.9% of spending went to programs
- Governance: 7 of 12 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $3.4M in reported program spending
- Leadership: top reported pay $100K · 12 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 8 filing years from 2018 to 2025
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Independent voting board scored 58/100.
- High — Sustainability: Operating margin scored 10/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.