Metropolitan Learning Institute Inc
Nonprofit profile at a glance
- EIN
- 113350641
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Rego Park, NY, USA
- Phone
- 7188970482
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Education N.E.C.
Reported finances
- Revenue
- $5,449,090
- Expenses
- $3,925,156
- Assets
- $4,548,496
- Liabilities
- $3,240,505
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- BORIS DAVIDOFF (President)
- LEONARD DAVIDOFF (Vice President)
Highest reported compensation
- OLGA DAVIDOFF (Director): $147,597 total reported compensation
- BORIS DAVIDOFF (President): $141,225 total reported compensation
- JAMES BRUCE (Secretary): $63,265 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organzation is a school that teaches low income individuals the latest computer and allied health skills.
What it reported doing in 2024
The organization is a school that teaches low income individuals the latest compiter and allied health skills.
Operating model
- Revenue model
- Earned-program. 68% of the money available for current operations came from fees and other program revenue.
- 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
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 51
- Transparency & Controls: 84
- Accountability: 45
- Sustainability: 56
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 50.4%; rating input score 50
- Program expense ratio: 70%; rating input score 70
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th 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: 28.6%; rating input score 29; 6th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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: 28%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 1.16; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.71; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 10.7%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: -7% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -6.3% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -4.9% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 50.4% of revenue deployed · 70% of spending went to programs
- Governance: 2 of 7 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $2.7M in reported program spending
- Leadership: top reported pay $148K · 5 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 4 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Review — Financial Efficiency: Mission deployment rate scored 50/100.
- High — Accountability: Independent voting board scored 29/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- High — Sustainability: Liabilities to assets ratio scored 13/100.
- High — Sustainability: Officer compensation ratio scored 28/100.