Learning Law and Democracy Foundation
Nonprofit profile at a glance
- EIN
- 260077593
- IRS 990-EZ coverage
- 2009–2023
- Forms available
- Form 990 2011, Form 990-EZ 2023
- Location
- Saint Paul, MN, USA
- Phone
- 6513297407
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Citizen Participation
Reported finances
- Revenue
- $7,427
- Expenses
- $6,279
- Assets
- $21,904
- Liabilities
- $19,630
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Jennifer Bloom (Executive Director)
- Dana Carmichael (President)
People named in this filing
- Jennifer Bloom (Executive Director)
- Deb Noll (Chair)
- Debra Berghoff (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Civics and law education
What it reported doing in 2023
Expand resources for civic education by developing curriculum plans units of study in elections, building blocks of democracy, civics test, teaching strategies.
Operating model
- Revenue model
- Donor-supported. 100% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 100
- Sustainability: 62
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.6%; rating input score 85
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 15.5%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 3.49; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0.9; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -7% per year; rating input score 0; 33rd percentile among comparable filings
- Revenue growth: -7.9% per year; rating input score 0; 29th percentile among comparable filings
- Asset growth: -5.3% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 84.6% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $6K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2009 to 2023
- Contacts: How to reach this organization
- 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.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.