Gateway to Learning

Nonprofit profile at a glance

EIN
362806595
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
7737843200
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$2,169,375
Expenses
$2,377,054
Assets
$1,656,504
Liabilities
$37,368

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KATHRYN LAVIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATHRYN LAVIN (EXECUTIVE DIRECTOR): $135,000 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 lifelong learning for adults with intellectual and developmental disabilities that promotes active inclusion at home, at work and in the community.

What it reported doing in 2024

The community day services (cds) program provides specific vocational, pre-employment and workforce training to adults with i/dd age 22 and over. Much of the program provides hands-on experiential learning in the culinary arts, activities of daily living, and community integration, while supporting self-advocacy, empowerment and wellbeing. Revenues are associated with the food service lunch program, monthly fee for service programming for those who pre-pay ahead of the state reimbursement, and other activities such as field trips.

Operating model

Revenue model
Grant-funded. 69% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: $10.62 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.6%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 87% of revenue deployed · 80.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $135K · 12 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.