Learning & Achievement Group Inc
Nonprofit profile at a glance
- EIN
- 264674647
- IRS 990 coverage
- 2019–2022
- Forms available
- Form 990 2022, Form 990-EZ 2018
- Location
- Rockledge, FL, USA
- Phone
- 3212238824
- Rating confidence
- Limited
Reported finances
- Revenue
- $563,141
- Expenses
- $601,908
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- SHERRY AMOS (PRESIDENT)
Highest reported compensation
- SHERRY AMOS (PRESIDENT): $66,000 total reported compensation
- JOSHUA RIVERS (ADMIN ASST): $42,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The nbsp; mission nbsp; of nbsp; the nbsp; learning nbsp; amp; nbsp; achievement nbsp; academy nbsp; is nbsp; to nbsp; educate nbsp; youth nbsp; in nbsp; grades nbsp; k-8
What it reported doing in 2022
Elementary school serving grades k-8. Summer enrichment camp.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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: 89
- Accountability: 28
- Sustainability: 12
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 3rd 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: Limited
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -6.9%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 17.9%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: 0.2% per year; rating input score 100; 24th percentile among comparable filings
- Revenue growth: 31.7% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 29.8% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $356K in reported program spending
- Leadership: top reported pay $66K · 2 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2019 to 2022
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Transparency & Controls: Series revenue component sum did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 22/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Sustainability: Officer compensation ratio scored 17/100.