Language & Literacy Academy for Learning Inc
Nonprofit profile at a glance
- EIN
- 823459522
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Winter Haven, FL, USA
- Phone
- 8632682903
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $9,482,546
- Expenses
- $9,032,256
- Assets
- $15,880,812
- Liabilities
- $16,082,272
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- PAULETTE NAPPER (CHAIR)
- MARKEISHIA SMITH (CO CHAIR)
- ZELDA ABRAM (TREASURER)
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 conceptualize each student's educational pathway where learning is a dynamic process of functioning and disability which is attained through the interaction between a person's health condition, environmental factors, personal factors, and academic indicators. Our educational and therapeutic model addresses the functional limitations of each child thus reducing their barriers or health conditions that impede acccess to educational curriculum and social development thus producing successful student outcomes including closing the achievement gap while improving bahvior, to prepare our students for higher education and/or employment.
What it reported doing in 2024
To create a nationally known infant, toddler, pre-k, k-12 educational institution for students with disabilities that is noted for providing supports that address the child's - health conditions (physical body functions & structures, hearing, vision, language, communication & speech, fine motor, visual perceptual, sensory) - environmental factors (physical, social, and attitudinal environment in which children live and conduct their lives. These are either barriers or facilitators of the person's functioning) and - personal factors (participation and or problems resulting in restrictions, activity limitations where there is difficultly executing activites, initiation or lack of) with a school that assesses and addresses the child's health conditions (therapeutic) while teaching the child academics, our vision is to create the most effective ese school for children with special needs in the nation because we address the health barriers that historically hold back our students from reaching their highest levels of academic success. We serve students with social, relational, behavioral, academic, and mental health deficits. We provide in-house therapies as well as contracted therapies to serve the varying needs of our students.
Operating model
- Revenue model
- Grant-funded. 94% of the money available for current operations came from government grants.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.6%; rating input score 90
- Program expense ratio: 94.1%; rating input score 94
- 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: 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: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Pass
Sustainability
- Operating margin: 4.7%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 1.76; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 1.01; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 16.5% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 18.5% per year; rating input score 100; 87th percentile among comparable filings
- Asset growth: 43.2% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 89.6% of revenue deployed · 94.1% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $8.5M in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 7 filing years from 2018 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.
- Review — Sustainability: Operating margin scored 50/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.