Noahs Ark Learning Center
Nonprofit profile at a glance
- EIN
- 842636915
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Vista, CA, USA
- Phone
- 7607245445
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $630,897
- Expenses
- $652,022
- Assets
- $19,570
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CRISTINA TORRES (CEO PROGRAM DIRECTOR)
Highest reported compensation
- CRISTINA TORRES (CEO PROGRAM DIRECTOR): $39,145 total reported compensation
- FERNANDA CONTRERAS (PARTIME PROGRAM DIRECT): $21,250 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
When children enter noah's ark learning center, they are in a safe haven. They learn about god's promises, experience god's love, and grow in god's grace.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - 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 some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 89
- Accountability: 53
- Sustainability: 29
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.1%; rating input score 79
- Program expense ratio: 76.5%; rating input score 77
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 4th 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: 66.7%; rating input score 67; 14th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Missing
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.3%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 9.3%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: 11% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: -3.9% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 79.1% of revenue deployed · 76.5% of spending went to programs
- Governance: 2 of 3 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $652K in reported program spending
- Leadership: top reported pay $39K · 4 people listed
- Consistency: 16 of 17 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 27/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.