Lesson One Foundation Inc

Nonprofit profile at a glance

EIN
042656636
IRS 990 coverage
2010–2020
Forms available
Form 990 2020, Form 990-EZ 2009
Location
Lexington, MA, USA
Phone
6172472787
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Job Training

Reported finances

Revenue
$67,500
Expenses
$6,724
Assets
$0
Liabilities
$8,994

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JON OLIVER (EXECUTIVE DIRECTOR)

People named in this filing

  • JON OLIVER (EXECUTIVE DIRECTOR)
  • PAUL TODISCO (DIRECTOR)
  • FERN SHAMIS-VONIS (TREASURER)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

More than forty years ago, jon oliver established the lesson one foundation, a boston-based nonprofit group that brings its program called skills for life, principally to elementary schools.

What it reported doing in 2020

Lesson one has successfully launched a new breakthrough response to intervention and instruction (rtii) model at select schools and communities in California. Their elementary school (pre-k - grade 6) model provides schools with an infrastructure for rtii with a focus on social and academic success. The universal approach reaches all school staff, children and parents/guardians with comprehensive training in lesson one, providing a positive climate and culture-change in schools, homes and communities. Lesson one is also providing modeling for middle and high schools and tailor-make an intervention to fit the needs of each site. Initiatives with these populations include parenting education for teens as well as training them for mentoring younger children.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 61% of its reported program spending for member benefits.

The verdict

MIXED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 90
  • Accountability: 73
  • Sustainability: 54
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.2%; rating input score 7
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • 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: 90%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -23.7% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -21.8% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -20.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 7.2% of revenue deployed · 72.1% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 10 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.