D C Learns Inc

Nonprofit profile at a glance

EIN
521995578
IRS 990 coverage
2011–2012
Forms available
Form 990 2012
Location
Washington, DC, USA
Phone
2023310141
Rating confidence
Limited
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$236,556
Expenses
$333,986
Assets
$25,812
Liabilities
$37,610

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

7 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to strengthen adult, family and children's literacy services and present a strong, unified voice on the importance of literacy as an investment in our community.

What it reported doing in 2012

D. C. LEARNs provided relevant technical assistance to member organizations in a variety of ways, including membership meetings, which provide a forum for sharing best practices and identifying gaps in literacy services and providing technical assistance. In addition, Our Adult Education and Professional Development Center for adult and family literacy teachers conducted approximately workshops for teachers and tutors from literacy programs throughout the city. These workshops provide a set of core skills workshops for experienced teachers and volunteers and more in-depth professional development for experienced teachers.

Operating model

Revenue model
Grant-funded. 84% of the money available for current operations came from government grants.
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: 92
  • Accountability: 79
  • Sustainability: 10
  • Growth: 0

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; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -41.2%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 1.46; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -59.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -126.6% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $300K in reported program spending
  • Leadership: top reported pay $22K · 7 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2011 to 2012
  • 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: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.