Greater Expectations Learning Center

Nonprofit profile at a glance

EIN
364703145
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Cincinnati, OH, USA
Phone
5134814222
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$1,405,367
Expenses
$1,416,211
Assets
$1,190,892
Liabilities
$77,993

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

Leadership & pay

5 people listed

Executive titles in this filing

  • LaVelton Daniel (Board President)
  • Carol Wade (Board-Vice President)

Highest reported compensation

  • Mary S Land (Founder/Director): $94,653 total reported compensation

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

Overview

Mission

The Mission of Greater Expectations Learning Center is to provide a safe, nurturing environment where children will be educated through cognitive learning, artistic expression and imaginative play. Our Focus is to provide the necessary tools to promote self- confidence, self-awareness and foster a love of learning.

What it reported doing in 2025

GELC Teaching Staff payroll and taxes. Continues to be rated a gold star facility servicing the Finneytown community with childcare resources for infant, toddlers and school age children.

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 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.9%; rating input score 89
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.8%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 20.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 88.9% of revenue deployed · 88% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $95K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.