Discovery Learning Center Inc

Nonprofit profile at a glance

EIN
570910144
IRS 990-EZ coverage
2013–2016
Forms available
Form 990-EZ 2016
Location
Sumter, SC, USA
Phone
8034817870
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$20,399
Expenses
$37,268
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MICHELLE WHITLATCH (PRESIDENT)

People named in this filing

  • MICHELLE WHITLATCH (PRESIDENT)
  • JUDY CULBERTSON (SECRETARY/TREASURER)
  • TRUDY GILBERT (PRINCIPAL/DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To meet the educational needs of students in Sumter and surrounding counties who are currently experiencing academic/social difficulties in their current academic setting.

What it reported doing in 2016

To educate enrolled students of various ages and in various grades from 1-12.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 82
  • Sustainability: 5
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.9%; rating input score 92

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -82.7%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 24.1%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -18.9% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -28.8% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -49% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $34K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2013 to 2016
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.