Bridges Learning Center Inc

Nonprofit profile at a glance

EIN
203708321
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Columbus, GA, USA
Rating confidence
Limited
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$195,893
Expenses
$187,898
Assets
$67,293
Liabilities
$8,289

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

14 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide a safe healthy and stimulating learning environment for children affected by autism spectrum disorders through a combination of proven therapies that help these children achieve meaningful participation in all life experiences

What it reported doing in 2011

The intermediate classroom focuses on reinforcing goals and objectives learned in early intervention while introducing the student to new academic and social skills This program focuses heavily on the students attending skills during academic work t ime independent and group work are facilitated eliminating all inappropriate behavior and continuing the development of appropriate social skills There is one full time teacher and five students allowing a 15 teacher student ratio The intermedi ate classroom also concentrates on teaching life skills needed for the student to live independently such as managing money ordering food at restaurants purchasing food at the grocery store and preparing basic food items Aquatic and equestrian th erapies are part of the program as well as the availability of speech occupational and physical therapies Students showed progress in working independently expressive language skills and social skills with peers

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $118K in reported program spending
  • Leadership: top reported pay $12K · 14 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.