La Progresiva Presbyterian School (LPS)

Nonprofit profile at a glance

EIN
591361410
IRS 990 coverage
2012–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Miami, FL, United States
Phone
3056428600
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$6,764,357
Expenses
$6,105,413
Assets
$10,022,280
Liabilities
$846,593

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

Leadership & pay

7 people listed

Executive titles in this filing

  • AILYN HERNANDEZ (PRESIDENT)

People named in this filing

  • NELIA SENTI (TRUSTEE)
  • MARIA ACOSTA (OFFICER)
  • MONICA ARAMILLO (OFFICER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To serve the needs of families by providing a safe and supportive environment in which school-age children can learn skills and develop positive self-concepts and moral values. • The admission fee includes the books, insurance, and the SAT exam. New students will pay a $100.00 for the entrance exam. The certification of immunization and the student health examination is required before the beginning of the school year. • For students enrolling after the first day of school, all applicable fees are due when the student is accepted for enrollment. • The tuition must be paid before the 5th of every month, from August through May. Payments received after the 5th will have a surcharge of $25.00.

What it reported doing in 2024

The organization has meet its fiscal and operating objectives and continues to provide a quality educational experience in a positive environment. The organization is proud to have served a student roster of approximately 250 students of varying ages in an caring and nurturing environment.

Operating model

Revenue model
Donor-supported. 92% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.5%; rating input score 79
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 81st percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 78.5% of revenue deployed · 87% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $5.3M in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.