Learn To Be Foundation

Nonprofit profile at a glance

EIN
261919770
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-N 2020
Location
West Hollywood, CA, USA
Phone
7149260395
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$1,059,555
Expenses
$869,444
Assets
$922,153
Liabilities
$15,811

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • NEERAJ KAPOOR (Executive Dir.): $177,926 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Learn To Be provides free 1-1 online tutors to students from under-resourced communities around the United States through the support of thousands of volunteer tutors.

What it reported doing in 2025

Over the past 17 years, Learn To Be (LTB) has provided over 350,000 hours of tutoring to more than 20,000 students around the United States who otherwise may not have been able to afford one-on-one tutoring. In 2025 LTB provided free tutoring to over 7200 students resulting in ~111,000 hours of tutoring in a single year. This was through the support of nearly 5000 volunteer tutors.

Operating model

Revenue model
Donor-supported. 88% 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 most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 51
  • Accountability: 90
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: $115.61 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.9%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 20.5%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 32% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 90.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $791K in reported program spending
  • Leadership: top reported pay $178K · 11 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $150K reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.