National Summer Learning Association Inc
Nonprofit profile at a glance
- EIN
- 263356271
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 4108561370
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Nonmonetary Support N.E.C.
Reported finances
- Revenue
- $3,992,482
- Expenses
- $4,540,971
- Assets
- $1,866,255
- Liabilities
- $247,807
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- AARON DWORKIN (CEO)
Highest reported compensation
- AARON DWORKIN (CEO): $376,121 total reported compensation
- CHRISTI KOBUS (VP, EXTERNAL AFFAIRS): $174,500 total reported compensation
- BRODRICK CLARKE (VP, PROGRAMS & SYSTEMS): $145,783 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To connect and equip schools and community organizations to deliver quality summer learning programs to our nation's youth to help close the achievement gap.
What it reported doing in 2024
To provide resources for high quality summer learning programs for youth. This objective was accomplished by providing research and best practices, professional development for educators and summer learning professionals, outreach and public education and a voice for increased public investment in summer learning opportunities.
Operating model
- Revenue model
- Donor-supported. 69% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 88% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 76
- Accountability: 100
- Sustainability: 16
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.9%; rating input score 92
- Program expense ratio: 80.8%; rating input score 81
- Fundraising efficiency: $5.68 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 56.7%; rating input score 57; 16th percentile among comparable filings
- 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: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -13.7%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.41; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 20.4%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 11.4% per year; rating input score 100; 68th percentile among comparable filings
- Revenue growth: -2.5% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 1.2% per year; rating input score 100; 17th percentile among comparable filings
Details
- Where the money goes: 91.9% of revenue deployed · 80.8% of spending went to programs
- Governance: 19 of 19 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.7M in reported program spending
- Leadership: top reported pay $376K · 24 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $343K reported
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 24 filed money-flow records
- Related organizations: 19 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 20/100.
- Review — Transparency & Controls: Grant itemization coverage scored 57/100.
- High — Sustainability: Operating margin scored 10/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.