Logan Academy and Learning Center

Nonprofit profile at a glance

EIN
272473140
IRS 990-EZ coverage
2016–2022
Forms available
Form 990-EZ 2022
Location
Laurel, MD, USA
Phone
3013173875
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$10,240
Expenses
$6,346
Assets
$5,772
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Betty Logan (President, Board of Directors)
  • Shanita Logan (Vice President)

People named in this filing

  • Betty Logan (President, Board of Directors)
  • Shanita Logan (Vice President)
  • Richard Scott (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-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Logan Academy and Learning Center empowers at-risk youth to live successful and productive lives through our Stepping to Success Out-of-School Time Program. We provide afterschool and Summer academic support and enrichment activities to help youth (1) master skills and knowledge in English/Language Arts, Math, and Science; (2) develop character-building traits (respect, confidence, persistence, self-esteem, discipline, and cooperation) and resilience to help identify, cope and overcome life challenges which could impede their academic performance and personal goals. We provide job training and opportunities for youth.

What it reported doing in 2022

The Summer Enrichment Program was held on July 5 to July 24, 2022. Due to the COVID-19 pandemic, our enrollment decreased by approximately 31%. We had two of the three classes typically held, focusing on Prek through fourth grade. However, due to limited staff, the SEP was forced to end two weeks early.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 100
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.6%; rating input score 40
  • Program expense ratio: 63.9%; rating input score 64

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 38%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -11.1% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -4% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: 24% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 39.6% of revenue deployed · 63.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2016 to 2022
  • Contacts: How to reach this organization
  • 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 40/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.