Options for Learning
Nonprofit profile at a glance
- EIN
- 953602641
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- West Covina, CA, United States
- Phone
- 626-699-8070
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $182,022,578
- Expenses
- $174,527,505
- Assets
- $134,748,353
- Liabilities
- $69,850,012
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- PAUL F PULVER (CHIEF EXECUTIVE OFFICER)
- JOSEPHINE T CARPENTER VICE (PRESIDENT OF FINANCE (THRU 01/06/25))
Highest reported compensation
- PAUL F PULVER (CHIEF EXECUTIVE OFFICER): $502,157 total reported compensation
- DOMINIC ALPUCHE (CFO & COO): $376,007 total reported compensation
- TRACY LYNCH (CHIEF PROGRAM OFFICER): $251,365 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Options for Learning empowers children and families in San Gabriel Valley—partnering with families, providers, and communities—to give every child a strong, joyful start, including creating learning environments that support growth, exploration, and joyful learning. We create learning environments that support growth, exploration, and joyful learning. We believe that children learn best when they are actively engaged, deeply curious, and empowered to explore the world around them. Our educational philosophy blends a child-centered, whole-child approach with a real-world, inquiry-driven learning structure that supports development from infancy through adolescence. Our goal is to help children become confident, creative thinkers who are well-prepared for both school and life. We nurture their curiosity, love of learning, and ability to solve real-world challenges through meaningful...
What it reported doing in 2024
Early learning programs - see schedule oearly learning programs - to support children and their families in preparing for kindergarten and the transition to elementary school, options for learning offers a year-round high-quality, developmentally appropriate educational program for children 0 to 5 years old. This program is designed to meet each child's individual needs while fostering strong partnerships with schools and community organizations. Services include early head start and general childcare programs for children ages 0 to 3 years old, and California state preschool and head start programs for children ages 3 to 5 years old. Options for learning delivers a range of educational and comprehensive developmental services to low-income infant, toddler, and preschool-aged children. Additionally, options for learning offers home visiting programs primarily for teen parents supporting them as they complete high school or pursue post-secondary education.
Operating model
- Revenue model
- Grant-funded. 97% of the money available for current operations came from government grants.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 74
- Accountability: 100
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.5%; rating input score 89
- Program expense ratio: 93.2%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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; 77th 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: 4.1%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.77; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.52; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 1.4%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 7.5% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 6.8% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 12.7% per year; rating input score 100; 80th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 89.5% of revenue deployed · 93.2% of spending went to programs
- Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $162.6M in reported program spending
- Leadership: top reported pay $502K · 19 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $4.3M reported
- Consistency: 31 of 31 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 9 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.
- 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.
- Review — Sustainability: Operating margin scored 53/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.