Leo Augusta Children's Academy

Nonprofit profile at a glance

EIN
862879682
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Blooming Prairie, MN, USA
Phone
5075722062
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$-128,716
Expenses
$837,522
Assets
$0
Liabilities
$0

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

Leadership & pay

7 people listed

Highest reported compensation

  • JESSICA KREMER (ACADEMY DIRECTOR): $39,344 total reported compensation

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

Overview

Mission

The purpose of the leo augusta children's academy is to deliver a hands-on model of child development with the capacity to serve over 100 children, ages infant through 12 years of age. Under a structured curriculum, couple with flexibility, our philosophy of learning and care will focus on emtional, intellectual, physical, and social development in a nurturing and secure enviornment.

What it reported doing in 2025

The purpose of the leo augusta children's academy is to provide every child regargless of economic, social, race, or religious status an early education opportunity that will enable the child to succeed. The leo augusta children's academy will deliver a hands-on model of child development with the capacity to serve over 100 children, ages infant through 12 years of age. Under a structured curriculum, coupled with flexibility, our philosophy of learning and care will focus on emotional, intellectual, physical, and social development in a nurturing and secure environment. The academy will provide working families 5 days per week, up to 12 hours per day to work towards financial stability with a peace of mind while the academy cares for their children.

Operating model

Revenue model
Other-operating. 76% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 42
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 5
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.2%; rating input score 30
  • Program expense ratio: 77.4%; rating input score 77
  • 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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -750.7%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 4.7%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 30.9% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: -10.3% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -11% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 30.2% of revenue deployed · 77.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $648K in reported program spending
  • Leadership: top reported pay $39K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.