Early Learning Coalition of Osceola County

Legal name: Early Learning Coalition of Osceola County Inc

Nonprofit profile at a glance

EIN
311768530
IRS 990 coverage
2018–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Kissimmee, FL, US
Phone
(321) 219-6300
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$32,749,934
Expenses
$32,981,735
Assets
$3,623,238
Liabilities
$3,229,379

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

Leadership & pay

21 people listed

Highest reported compensation

  • AMANDA KELKENBERG (EXECUTIVE DI): $151,016 total reported compensation
  • SUSANNA WONG-JANS (COO): $119,284 total reported compensation
  • MICHELLE ALFRED (CHIEF PROGRA): $100,444 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 support early learning and school readiness in Osceola County by administering state-funded programs, connecting families with child care resources, and strengthening the early childhood workforce.

What it reported doing in 2024

The coalition contracts to provide subsidized childcare services to eligible families in the community. Eligibility is determined by criteria established by the office of early learning (a department of the department of education) to implement and fund a comprehensive program of school readiness services that enhance the cognitive, social, emotional and physical development of children.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 75
  • Accountability: 95
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 97.2%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.7%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.89; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 14.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 14.2% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • What they do: 12 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 97.9% of revenue deployed · 97.2% of spending went to programs
  • Governance: 17 of 17 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $32.1M in reported program spending
  • Leadership: top reported pay $151K · 21 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.