Family Learning Organization

Nonprofit profile at a glance

EIN
943077101
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Mead, WA, USA
Phone
5094672552
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$414,935
Expenses
$531,606
Assets
$901,613
Liabilities
$7,943

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Martha Bereiter (President/Treasurer)

People named in this filing

  • Martha Bereiter (President/Treasurer)
  • Karen Carver (Secretary)
  • Marcia McGuire (Board Member)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Family Learning Organization supports homeschooling families through guidance, resources, and advocacy for home-based education. The organization works to encourage families, support parents' ability to direct their children's education, and foster communication and networking within the homeschool community.

What it reported doing in 2025

Testing and Assessment Services: Family Learning Organization (FLO) provided end-of-year standardized testing and teacher assessment services to homeschooling families. Financial assistance and discounted services were offered to families experiencing economic hardship to ensure equitable access. FLO also provided guidance on state homeschool laws and testing requirements to help families remain in compliance with applicable regulations.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 97% 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 the filed numbers largely add up. The filing does not identify recipients for some grant dollars and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 73
  • Accountability: 88
  • Sustainability: 33
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 71.5%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 47.4%; rating input score 47; 44th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -28.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: -5.1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 71.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $380K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Transparency & Controls: Grant itemization coverage scored 47/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.