Littleton Academy Inc

Nonprofit profile at a glance

EIN
863305014
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Jupiter, FL, USA
Phone
4846803724
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$1,113,853
Expenses
$1,492,575
Assets
$4,273,761
Liabilities
$1,284,127

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Debra Fitts (President)

Highest reported compensation

  • Renee Mizelle (Principal): $97,223 total reported compensation
  • Michael Williams (Superintendent): $71,505 total reported compensation

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

Overview

Mission

Littleton Academy ignites young minds by encouraging diversity and collaboration through experiential learning opportunities, helping students and their communities reach their full potential.

What it reported doing in 2024

Littleton Academy retained a head master, faculty and administrative staff and developed curriculum for students. Littleton Academy features state of the art educational spaces designed to maximize collaboration, creativity, and critical thinking.

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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 100
  • Accountability: 85
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 62.5%; rating input score 62
  • Fundraising efficiency: $4.77 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

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: 91.7%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -34%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.86; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 21% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: -33.3% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 62.5% of spending went to programs
  • Governance: 11 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $932K in reported program spending
  • Leadership: top reported pay $97K · 12 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.