Learning Village Inc

Nonprofit profile at a glance

EIN
382805837
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Kalamazoo, MI, USA
Phone
2693416070
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$969,749
Expenses
$923,890
Assets
$1,640,334
Liabilities
$41,684

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ROBERT BROWN (PRESIDENT)

Highest reported compensation

  • ANN BROWN (DIRECTOR/SEC): $4,832 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Care and education of children - to provide early childhood care and education.

What it reported doing in 2025

Provided childcare and early childhood education to children ages birth to pre-kindergarten and also to educationally and economically disadvantaged children. Provided summer programs for school-age children.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.9%; rating input score 94
  • Program expense ratio: 98.3%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 93.9% of revenue deployed · 98.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $908K in reported program spending
  • Leadership: top reported pay $5K · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.