Learning Up

Nonprofit profile at a glance

EIN
862133140
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Ayer, MA, USA
Phone
9787582594
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$26,033
Expenses
$18,980
Assets
$27,460
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • Susan Tordella-Williams (Chair of the Board of Directors)
  • Robert S Williams (Treasurer)
  • Peter Cina (Member, Board of Directors)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Supporting and creating programs focused on enhancing children's basic education in underserved areas. Currently supporting a rural primary school in the Volta region of Ghana.

What it reported doing in 2025

Provided all the salaries for the MacDellar School faculty and staff for the calendar year 2025. Funded reconstruction of school toilet facility. Paid for boarding student's food. Provided musical instruments to begin a school music program.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 82
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.9%; rating input score 2
  • Program expense ratio: 2.6%; rating input score 3

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 27.1%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: -9.6% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 29.5% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 1.9% of revenue deployed · 2.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $500 in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.