Learning Land Inc
Nonprofit profile at a glance
- EIN
- 721289352
- IRS 990 coverage
- 2012–2012
- Forms available
- Form 990 2012
- Location
- Natchitoches, LA, USA
- Phone
- 8702602886
- Rating confidence
- Limited
- Sector
- Child Day Care
Reported finances
- Revenue
- $353,601
- Expenses
- $387,726
- Assets
- $98,188
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Abeka based education programs for pre-school children. Serving 70 children on a full time on going basis and another 20 to 30 after school.
What it reported doing in 2012
Daycare center
Operating model
- Revenue model
- Earned-program. 86% of the money available for current operations came from fees and other program revenue.
- 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: 90
- Accountability: 40
- Sustainability: 30
- 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; 60th 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: 50%; rating input score 50; 15th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -9.7%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
- Officer compensation ratio: 10.1%; rating input score 37; 37th 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: 1 of 2 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $339K in reported program spending
- Leadership: top reported pay $39K · 1 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 3 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.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Review — Accountability: Independent voting board scored 50/100.
- High — Sustainability: Operating margin scored 23/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.