Learn N Move

Nonprofit profile at a glance

EIN
810697524
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Fargo, ND, USA
Phone
7015515051
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$532,262
Expenses
$564,310
Assets
$344,887
Liabilities
$496,048

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Ryan Williams (President (until Aug))
  • Sarah Fuchs-Vice President (Until Aug then President)
  • Janine Wolf-Board Member (Until Aug then Vice President)

Highest reported compensation

  • Briana Miller (Center Director): $65,295 total reported compensation
  • Vickie Piepkorn (Secretary and employee): $11,906 total reported compensation

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

Overview

Mission

Learn 'n Move Childcare Center is an innovative non-profit organization with extensive knowledge and experience in child development while focusing on the importance of physical activity, movement, and nutrition. The Learn 'n Move Childcare Center serves children and commits to respectful and collaborative relationships with families. Through a safe and caring environment featuring exploration and discover as a way of learning, the Creative curriculum for Preschool enables children to develop confidence as well as creativity and critical thinking skills.

What it reported doing in 2024

Learn N Move provides high-quality early childhood education to children ages 2-5, fostering cognitive, social and emotional development. Services consist of approximately 45 children during the year. The organization offered full day care totaling an estimated 10,000 days of care. Conducted weekly educational sessions, including literacy, math, and social skills activities, and achieved the goal of preparing children for kindergarten, supporting long-term academic readiness.Program statement continued on Schedule O.Our Focus - positive environment, physical activity and healthy lifestyle, child's well-being, learning and development through a holistic approach, safe and caring environment, open communication with frequent parent contact, collaboration and teamwork.* The Creative Curriculum for preschool is based on five fundamental principles: 1) Positive interactions and relationships with adults provides a critical foundation for successful learning. 2) Social - emotional competence is a significant factor in school success. 3) Constructive, purposeful play supports essential learning. 4) The physical environment affects the type and quality of learning interactions. 5) Teacher - family partnerships promote development and learning.

Operating model

Revenue model
Other-operating. 92% 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: 82
  • Transparency & Controls: 92
  • Accountability: 62
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.5%; rating input score 87
  • Program expense ratio: 82.5%; rating input score 82
  • Fundraising efficiency: $21.98 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

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: 80%; rating input score 80; 18th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 1.44; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 13.7%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 87.5% of revenue deployed · 82.5% of spending went to programs
  • Governance: 4 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $466K in reported program spending
  • Leadership: top reported pay $65K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.