Professional Learning Us Inc

Nonprofit profile at a glance

EIN
881514436
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Manhasset, NY, USA
Phone
5163164236
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$173,772
Expenses
$142,399
Assets
$62,235
Liabilities
$9,708

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ANDREW HICKMAN (CHIEF EXECUTIVE)

Highest reported compensation

  • ROBERT KAPPELI (CHAIRPERSON (INTERIM)): $50,000 total reported compensation
  • ANDREW HICKMAN (CHIEF EXECUTIVE): $40,000 total reported compensation

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

Overview

Mission

Our mission is to provide timely, relevant, and consistent professional learning that inspires and develops people in our global communities. To support our mission statement, our overall goal is to continued on schedule oprovide adults the ability to access learning on their schedule that is customized and tailored to their specific roles, community, and needs.

What it reported doing in 2024

Professional learning servicesto support our participants, professional learning us created the philosophy of learn, your way. This philosophy is based on the idea that all participants should have multiple ways to engage in the content, learning, and/or coaching initiatives. They are scaffolded with options for the participant to choose how they learn and decide their best way to participate and receive the content. We offer online courses and coursework that participants can either view, read, interact with, listen to, or collaborate around with other colleagues. The idea is that they can access this information, resources, strategies, and coursework anytime, using any device or technology that works best for them. We also can guarantee available options to meet with our team of trainers and content providers, both virtually and in person.during 2024, the organization continued and expanded their partnership agreement and educational government contract with the Washington state professional educators standards board (pesb) to run their paraeducator certificate program. These funds were paid to professional learning us using the bill and melinda gates grant that pesb was awarded for this work. Professional learning us developed on-demand learning, materials, and educational support to districts across the state of Washington for this program that directly aligns with our mission statement. In regard to professional learning, plus supported pesb by hosting live opportunities, virtual meetings, and provided access to all Washington state paraeducators to their certificate program and all professional learning opportunities plus offered. During 2024, the organization added another partnership agreement and nonprofit contractual agreement with a21. This contract supported a21 in their growth into the education professional learning space to support districts understand human trafficking and protect youth. Professional learning us provided professional learning to a21's staff on content development, educational consultation, as well as how to participate in the educational system. Professional learning us was available to support a21 as they offered their professional learning opportunities and was key in their growth as well.

Operating model

Revenue model
Earned-program. 100% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 81
  • Accountability: 91
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47%; rating input score 47
  • Program expense ratio: 57.4%; rating input score 57
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.1%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 63.2%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 135.5% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 97% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 98.5% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 47% of revenue deployed · 57.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $82K in reported program spending
  • Leadership: top reported pay $50K · 6 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Financial Efficiency: Mission deployment rate scored 47/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.