Learning & Loving Education Center

Nonprofit profile at a glance

EIN
203270605
IRS 990 coverage
2017–2019
Forms available
Form 990 2019
Location
Morgan Hill, CA, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Education

Reported finances

Revenue
$391,481
Expenses
$336,443
Assets
$270,956
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • CHRISTA HANSON (EXECUTIVE DIRECTOR)

People named in this filing

  • MARIO BANUELOS (TRUSTEE)
  • VICKI CAMPANELLA (TRUSTEE)
  • ANGELICA DIAZ (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To offer english, computer & ged classes to immigrants and offer pre-kindergarten classes to their children.

What it reported doing in 2019

These contributions provides for over 300 immigrant women and their preschooler children education and care.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 89% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 93
  • Accountability: 77
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.2%; rating input score 52
  • Program expense ratio: 60.4%; rating input score 60
  • Fundraising efficiency: $12.78 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -8.6% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 14.5% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 14.5% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 52.2% of revenue deployed · 60.4% of spending went to programs
  • Governance: 11 of 12 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $203K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2017 to 2019
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.