Learnup Centers

Nonprofit profile at a glance

EIN
472262474
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
San Francisco, CA, USA
Phone
4159447323
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food Programs

Official website

Reported finances

Revenue
$1,497,626
Expenses
$1,724,219
Assets
$214,137
Liabilities
$42,999

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Pascal Rigo (President)

Highest reported compensation

  • Steve Hagler (Executive Dir.): $130,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

LearnUp is on a mission to reach and teach struggling readers in every community to read with confidence using our fast and proven structured literacy program.

What it reported doing in 2024

Stats for the fiscal year 2024: Number of students we served (individuals): 289 StudentsAverage number of reading sessions attended (by individual): 37 Sessions on AverageAverage reading growth by grade level and fluency: 1.8 Grade Levels in Reading Growth 13 Words Correct Per Minute (WCPM)Stats By Program: Boys and Girls Clubs of San Francisco 35 Students 44 Sessions Attended on AverageOutcomes: 1.4 Grade Levels in Reading Growth 16 Words Correct Per Minute (WCPM)KIPP SF Bay Academy 5 Students, 41 Sessions Attended on AverageOutcomes 4.4 grade levels in reading growth 25 Words Correct Per Minute (WCPM)Independent Families with Scholarships/Financial Aid 26 Students 39 Sessions Attended on AverageOutcomes 2.5 Grade Levels in Reading Growth 13 Words Correct Per Minute (WCPM)

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 63.6%; rating input score 64
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -15.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 23.5% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 25% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 63.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $130K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.