Learn Today Lead Tomorrow Inc
Nonprofit profile at a glance
- EIN
- 204405872
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Wytheville, VA, USA
- Phone
- 2762282821
- Rating confidence
- Limited
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $45,499
- Expenses
- $38,452
- Assets
- $9,181
- Liabilities
- $833
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
10 people listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
An enrichment program providing a safe haven for children, ages 7 to 18 years of age, each day during the critical hours after school. The programs are structured to build tomorrow's leaders by promoting moral character, confidence, self discipline, respect and personal fitness through education, martial arts, mentoring, and community services. The organization's mission is to ensure that every wythe county child has access to quality after school enrichment programs, regardless of their ability to pay.
What it reported doing in 2010
An enrichment program providing a safe haven for children, ages 7 to 18 years of age, each day during the critical hours after school. The programs are structured to build tomorrow's leaders by promoting moral character, confidence, self discipline, respect and personal fitness through education, martial arts, mentoring, and community services.
Operating model
- Revenue model
- Affiliate-supported. 73% of the money available for current operations came from contributions from related organizations.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 64
- Sustainability: 48
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th 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; 66th 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: 15.5%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.24; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $22K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 2 filed schedules
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.