Presentation Learning Center

Nonprofit profile at a glance

EIN
871236570
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Los Angeles, CA, USA
Phone
3233838126
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$335,024
Expenses
$331,501
Assets
$728,620
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • MARIA GUADALUPE MEDINA (BOARD MEMBER): $10,834 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empower participants through various educational programs

What it reported doing in 2025

English as a second language. This program takes particpants through 5 levels of language learning over several years. Approximately 10 students per class ged program. This program helps studentts pass the ca equivalent of high school diploma. Instruction si over 5 years and requires attendance of 4 dys a week during the school year. Appoximately 5 students in each class. Citizenship program. This program helps eligible people learn the necessary us history and complete the required paperwork.

Operating model

Revenue model
Earned-program. 76% 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

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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 28
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96%; rating input score 96
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: $3.63 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 40%; rating input score 40; 18th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 2.2; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 96% of revenue deployed · 95.4% of spending went to programs
  • Governance: 4 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $316K in reported program spending
  • Leadership: top reported pay $11K · 9 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.