Elite Learners Inc
Nonprofit profile at a glance
- EIN
- 814482839
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Brooklyn, NY, USA
- Phone
- 9293099534
- Rating
- 27
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $7,200,087
- Expenses
- $6,844,006
- Assets
- $3,856,304
- Liabilities
- $-274,146
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- CAMARA JACKSON (CEO)
Highest reported compensation
- CAMARA JACKSON (CEO): $288,960 total reported compensation
- ALLEN WATSON (COO): $182,123 total reported compensation
- TANIA BEAUBRUN (DIRECTOR OF GRANTS PROCUREMENT): $165,375 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to provide educational support services to the youth and their family in the community
What it reported doing in 2024
City payments
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 69
- Accountability: 0
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 76.9%; rating input score 77; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
- Governance controls: 0 of 9 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.9%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 0.56; rating input score 20; 20th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 16.9%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 14.4% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 37.6% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 40.3% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 3 board members independent · 0 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $289K · 8 people listed
- Consistency: 11 of 13 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 8 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 8 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 20/100.
- Review — Sustainability: Operating margin scored 50/100.
- High — Sustainability: Officer compensation ratio scored 16/100.