Early Learning Coalition of Brevard County

Legal name: Early Learning Coalition of Brevard County Inc

Nonprofit profile at a glance

EIN
593651961
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Rockledge, FL, US
Phone
321-637-1800
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$42,930,764
Expenses
$43,408,783
Assets
$5,569,309
Liabilities
$4,632,897

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

Leadership & pay

19 people listed

Executive titles in this filing

  • LAURA GAMBINO (CEO)

Highest reported compensation

  • LAURA GAMBINO (CEO): $201,867 total reported compensation
  • AMARIS ROSARIO (CFO): $152,329 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 provide leadership and support for School Readiness and Voluntary Prekindergarten programs so that children have the opportunity to benefit from the highest quality early learning environments.

What it reported doing in 2024

Elc of brevard has developed programs and initiatives to meet the diverse needs of families, school readiness (sr) program, volunatry prekindergarten (vpk) education program and child care resource and referral services (ccr&r). Elc of brevard is responsible for providing direct services to families and providers in their communities. High quality education has proven success statistics - higher graduation rates, higher rates of future employment and increased lifelong success in social and emotional envieonments. The investmnet of high-quaility early childhood education has impact not just on educational success but an overall community success as we build a frameowrk of healthy families, literacy in early life, and an educated workforce of the future. By partnering with other state agencies and non-profit organizations, families can connect with resources to improve the quality of life for their children. School readiness program offers low-income families financial assistance to assist with access to high-quality childcare and early education for their children while they work or participate in job training. Access to high-quality childcare and early education is vital so younf children can be successful in school and life. Ccr&r services are provided at no cost and include, but are not limited to, information about available financial and community resources, childcare listings, early lrearning options for families, parent and consumer education and training and technical assistance for current and prospective childcare providers. Integrating state and local efforts ensure that all families in Florida have equal access to quality childcare information and resources.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 60
  • Accountability: 100
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98%; rating input score 98
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: -1.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 87; 87th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 59th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 98% of revenue deployed · 96.9% of spending went to programs
  • Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $42.1M in reported program spending
  • Leadership: top reported pay $202K · 19 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.5M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.