Language Learning Center Brazos Valley

Nonprofit profile at a glance

EIN
742904951
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
College Station, TX, USA
Phone
9792605400
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$208,018
Expenses
$207,761
Assets
$2,538
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • EMILIENNE FOWLER (DIRECTOR): $75,403 total reported compensation
  • ALICE LEHTONEN (DIRECTOR): $38,337 total reported compensation
  • BRILEY BLACKSHEAR (DIRECTOR): $13,741 total reported compensation

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

Overview

Mission

Its mission is to promote language acquisition and literacy among members of the brazos valley region through accessible, high-quality language education programs and community outreach.

What it reported doing in 2024

To provide diagnosis, training and treatment of children and adults with learning disabilities.

Operating model

Revenue model
Affiliate-supported. 94% of the money available for current operations came from contributions from related organizations.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 29
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.4%; rating input score 34
  • Program expense ratio: 34.5%; rating input score 34
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 61.4%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.5% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -7.3% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 34.4% of revenue deployed · 34.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $72K in reported program spending
  • Leadership: top reported pay $75K · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Mission deployment rate scored 34/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.