Lva School Incorporated

Nonprofit profile at a glance

EIN
061104190
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Danbury, CT, USA
Phone
2037928260
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Adult, Continuing Education

Reported finances

Revenue
$221,384
Expenses
$241,351
Assets
$85,142
Liabilities
$2,400

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ERIKA FERMINO (EXECUTIVE DIRECTOR)
  • GREGG BRAUNEISEN (PRESIDENT)

People named in this filing

  • PAUL SUTHERLAND (SECRETARY)
  • ERIKA FERMINO (EXECUTIVE DIRECTOR)
  • GREGG BRAUNEISEN (PRESIDENT)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the LVA School, Incorported is to enable a diverse population of adults to improve their English language and other academic skills needed to realize their full potential as successful community members.

What it reported doing in 2025

To increase literacy in the greater danbury, ct area through volunteer teaching programs that improve reading, writing and english skills.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.3%; rating input score 99
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $20.66 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -9%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -9.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 99.3% of revenue deployed · 91.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $220K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.