Madonna Learning Center Incorporated
Nonprofit profile at a glance
- EIN
- 620858169
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Germantown, TN, USA
- Phone
- 9017525767
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Specialized Education Institutions
Reported finances
- Revenue
- $3,901,385
- Expenses
- $3,604,925
- Assets
- $18,237,848
- Liabilities
- $702,808
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- ELIZABETH WILLIAMSON (VICE PRESIDENT)
- DR MIKE NEEL (PRESIDENT)
Highest reported compensation
- JO-ANN GILBERT (EXEC. DIRECTOR): $106,486 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Madonna learning center provides a faith based educational and social environment that empowers children and adults with special needs to reach their full potential while offering support to their families.
What it reported doing in 2024
Madonna learning center, inc. Is a private independent school and adult training center for children and adults with intellectual disabilities. The school provides an educational setting which includes programming and services similar to other schools. Ages range from 4-19 in the school program. Students advance to the adult program (monarch program) at age 18/19. This program includes 3 classes. Two classes focus on training for employment and independent living. The third class works with students full and part time on skills for sustaining employment, social skills and community outreach activities. Students in the school program receive language and occupational therapy services. Adults receive consultation therapy as needed for employment and independent living. All students and adults participate in specialty classes such as art, music, dance, physical education, and fitness.the goal of the school is to prepare our students to be as independent as possible when they enter their adult life. We are a single program with multiple educational experiences to meet our mission. We enroll approximately 90-95 students and adults annually.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 68
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.1%; rating input score 75
- Program expense ratio: 76.6%; rating input score 77
- Fundraising efficiency: $5.03 raised per $1 spent on fundraising; rating input score 17; 17th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7.6%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 5.06; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 3%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 75.1% of revenue deployed · 76.6% of spending went to programs
- Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $2.8M in reported program spending
- Leadership: top reported pay $106K · 13 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 8 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 17/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Review — Sustainability: Operating margin scored 57/100.