Gradient Learning

Nonprofit profile at a glance

EIN: 352645251
IRS 990 coverage: 2020–2024
Forms available: Form 990 2024
Location: Walnut, CA, USA
Phone: 9493284148
Rating: 81
Verdict: STRONG
Rating confidence: Moderate
Sector: Management & Technical Assistance

Reported finances

Revenue: $12,070,296
Expenses: $19,739,210
Assets: $9,125,203
Liabilities: $2,354,790

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

Leadership & pay

11 people listed

Executive titles in this filing

MONICA MILLIGAN (EXECUTIVE DIRECTOR)

Highest reported compensation

MONICA MILLIGAN (EXECUTIVE DIRECTOR): $454,891 total reported compensation
JOY KNOX (MD INFORMATION SYSTEMS & SECURITY): $391,181 total reported compensation
ANDY HOANG THRU JAN 2025 (CHIEF MARKETING/COMMUNICATIONS OFFICER): $318,448 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o.

What it reported doing in 2024

Partnerships & impact - the partnerships & impact team works to expand gradient learning's reach by developing new school and district partnerships, collaborating with organizations in the education field, and fostering deeper engagement with partners through meaningful collaboration. These efforts support the organization's mission to improve student outcomes by creating practical, high-quality solutions that educators and leaders can use across the education system.

Operating model

Revenue model: Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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

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 revenue has declined or grown slowly.

Rating breakdown

Financial Efficiency: 85
Transparency & Controls: 80
Accountability: 100
Sustainability: 13
Growth: 40

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 89%; rating input score 89
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
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; 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: -63.5%; rating input score 1; 1st percentile among comparable filings
Total-asset coverage ratio: 0.46; rating input score 14; 14th percentile among comparable filings
Liabilities to assets ratio: 0.26; rating input score 51; 51st percentile among comparable filings
Officer compensation ratio: 9.6%; rating input score 22; 22nd percentile among comparable filings

Growth

Program expense growth: 1.1% per year; rating input score 100; 15th percentile among comparable filings
Revenue growth: -20.2% per year; rating input score 0; 0th percentile among comparable filings
Asset growth: -28.4% per year; rating input score 0; 0th percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 89% of spending went to programs
Governance: 4 of 4 board members independent · 9 of 9 filing controls reported
Programs: 6 filed program accomplishments · $17.6M in reported program spending
Leadership: top reported pay $455K · 11 people listed · 3 of 6 pay-setting controls reported
Highest-paid contractors: 3 contractors listed · $454K reported
Consistency: 29 of 30 current checks pass · 1 finding to review
Schedules: 6 filed schedules · includes major donors and executive pay
Filing history: 5 filing years from 2020 to 2024
Contacts: How to reach this organization
Money network: 6 filed money-flow records
Related organizations: 9 filed related-organization links
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

High — Sustainability: Operating margin scored 1/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 14/100.
High — Growth: Asset growth scored 0/100.
Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
High — Sustainability: Officer compensation ratio scored 22/100.
Review — Sustainability: Liabilities to assets ratio scored 51/100.
High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.