Arts & Learning Corporation

Nonprofit profile at a glance

EIN
731724164
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Costa Mesa, CA, USA
Phone
7147287100
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$4,360,129
Expenses
$2,179,666
Assets
$6,561,097
Liabilities
$76,268

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DEBORA WONDERCHECK (CEO/FOUNDER)

Highest reported compensation

  • DEBORA WONDERCHECK (CEO/FOUNDER): $166,127 total reported compensation
  • TIESHA HUTCHINS (COO): $116,751 total reported compensation

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

Overview

Mission

To deliver world-class performing arts education to students of every age and background, ensuring high quality and opportunities for all.

What it reported doing in 2024

The alc after-school programs represent a structured suite of arts-enrichment offerings designed to extend our educational mission beyond regular classroom hours, delivering consistent, standards-aligned instruction across multiple creative disciplines. The portfolio includes musical theatre (integrating acting, vocal performance, and staged production work), technical theatre (covering stage management, lighting and sound design, and prop/backdrop design with emphasis on safety, project execution, and production support), dance (providing technique-based training across styles with choreography and performance development), and instrumental instruction (including band, string, and drumming curricula focused on music literacy, technique, ensemble skills, and recital preparation). All program areas operate with seasoned instructional staff, equipment/resource stewardship, with consistent service delivery.

Operating model

Revenue model
Other-operating. 72% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 65
  • Accountability: 42
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.7%; rating input score 27
  • Program expense ratio: 52%; rating input score 52
  • Fundraising efficiency: $14.64 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 50%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 3.01; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 13.5% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 16.5% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 17.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 26.7% of revenue deployed · 52% of spending went to programs
  • Governance: 0 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $166K · 9 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $218K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 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 — Financial Efficiency: Mission deployment rate scored 27/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.