Healthy Learners

Nonprofit profile at a glance

EIN
571127197
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2166965560
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$2,199,818
Expenses
$2,889,276
Assets
$6,562,563
Liabilities
$673,159

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Amy Splittgerber (Executive Director)

Highest reported compensation

  • Melissa Rogers (Assistant Treasurer): $407,205 total reported compensation
  • Mark A Cotleur (Board Member): $309,365 total reported compensation
  • Amy Splittgerber (Executive Director): $150,090 total reported compensation

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

Overview

Mission

Healthy Learners mission is to remove children's health barriers to learning with love and compassion. Healthy Learners works collaboratively with communities, schools, healthcare providers and families to remove health barriers to learning through screening, referral, and access to medical services. Healthy Learners serves students to improve academic and health related outcomes.

What it reported doing in 2024

Healthy Learners is on a mission to transform the futures of children in poverty in South Carolina. Research has proven that education is the key for children to go further in life, empowering them to obtain higher-wage jobs, make positive life choices, and learn to invest in their future communities to make them stronger, healthier, and vibrant. For many children in poverty, their educational success is at risk because of fixable health care challenges that have not been addressed - known as Health Barriers to Learning. Healthy Learners (HL) was created to address these challenges head on and serve as the catalyst to ensure every child receives the health care they need to thrive in school. In the spirit of the Sisters of Charity of St. Augustine, Healthy Learners is devoted to removing children's health barriers to learning with love and compassion. In 2024, Healthy Learners provided 3,621 children with access to 17,909 health services including vision, dental, hearing, mental and behavioral health.

Operating model

Revenue model
Donor-supported. 62% 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

SUPPORTED - 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: 88
  • Transparency & Controls: 66
  • Accountability: 91
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: $10.08 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -31.3%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 2.27; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 14.4% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.4% of spending went to programs
  • Governance: 12 of 13 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.4M in reported program spending
  • Leadership: top reported pay $407K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 16 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 54/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.