Mathematical Cognition and Learning Society

Nonprofit profile at a glance

EIN
473820035
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Sorrento, FL, USA
Phone
6175521446
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and/or Public Policy Analysis

Official website

Reported finances

Revenue
$91,330
Expenses
$70,133
Assets
$122,419
Liabilities
$0

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

Leadership & pay

17 people listed

People named in this filing

  • Xiao Zhang (Past Chair)
  • Flavia Santos (Chair)
  • Ilaria Berteletti (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Research Institutes and Public Policy Analysis

What it reported doing in 2024

MCLS organizes and hosts an annual research conference that brings together about 400 researchers in Education and Psychology. At this conference scholars presented their recent research and attended workshops to learn new research skills. Our expenses all contribute to the conference. We provided travel and registration grants to 19 students to attend the 2024 conference in Washington DC.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 82
  • Sustainability: 69
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.7%; rating input score 72
  • Program expense ratio: 93.4%; rating input score 93

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 23.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.75; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -8% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -35.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 71.7% of revenue deployed · 93.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.