Early Learning Coalition of Orange County

Nonprofit profile at a glance

EIN
311759186
IRS 990 coverage
2018–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Orlando, FL, United States
Phone
407-841-6607
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$130,185,851
Expenses
$133,440,964
Assets
$17,436,039
Liabilities
$17,094,188

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

Leadership & pay

29 people listed

Executive titles in this filing

  • DR SCOTT FRITZ (CEO)

Highest reported compensation

  • DR SCOTT FRITZ (CEO): $214,911 total reported compensation
  • MICHELLE NEWMAN (CHIEF OF STA): $119,371 total reported compensation
  • KELLY SCHULZ (CHIEF OF COM): $118,279 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Every child deserves the best start in life. The Early Learning Coalition of Orange County works to ensure all children have access to high-quality early education and enter Kindergarten ready to thrive. IPAP helps young children age six months to five years become comfortable in and around the water so they can learn to swim. The program gives parents information and techniques to help orient their children to the water and to supervise water activities in a safe manner. Parent/Adult accompaniment in the water is required for Infant and Toddler Levels. Preschool Level children will be taught age appropriate basic swimming and safety skills. (YOUTH 6-17 YEARS) LEVEL I:** Introduction to Water Skills: Introduces students to the water to feel comfortable and enjoy the water safely.

What it reported doing in 2024

Voluntary pre-kindergarten (vpk): vpk prepares four years old for kindergarten. This program provides the children with both self-management and emergent literacy skills, such as letter and sound recognition. Approximately 12,739 children participated in the program in the year.

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 99% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th 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; 77th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.5%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.98; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 98.6% of revenue deployed · 96.2% of spending went to programs
  • Governance: 22 of 22 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $128.3M in reported program spending
  • Leadership: top reported pay $215K · 29 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.