The Adaptive Learning Center for Infants and Children Inc

Nonprofit profile at a glance

EIN
581485225
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2020
Location
Roswell, GA, USA
Phone
(770) 552-8456
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$633,272
Expenses
$794,777
Assets
$961,602
Liabilities
$109,674

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DAVID STEPHENSON (PRESIDENT)
  • LEE HORD (IMMEDIATE PAST PRESIDENT)
  • CHARLES SCHOEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHARLES SCHOEN (EXECUTIVE DIRECTOR): $72,500 total reported compensation

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

Overview

Mission

To provide inclusive early childhood education and therapeutic services for children with and without disabilities, fostering development and school readiness.

What it reported doing in 2024

Inclusion consulting - the adaptive learning center (alc) utilizes an inclusion consultant model designed to support both students and classroom educators within early childhood settings. Inclusion consultants work collaboratively within classrooms to support children who may be experiencing developmental, behavioral, language, or social-emotional challenges. Through hands-on support, strategy modeling, and individualized planning, consultants help ensure students receive the support they need while remaining successfully included in their classroom environment. During the 2024/2025 school year, we served 418 students across our partnering preschools. In addition to supporting individual students, inclusion consultants work alongside teachers to strengthen inclusive classroom practices, build teacher confidence, and provide strategies that benefit all learners.key components of the inclusion consultant model include: - classroom-based support: consultants provide in-class modeling of strategies that support language development, behavior regulation, social skills, and engagement in learning activities. - individualized student support: development of targeted goals and strategies for students who may need additional support, along with ongoing progress monitoring. - teacher coaching and collaboration: consultants work directly with teachers to provide practical strategies, guidance, and problem-solving support to strengthen inclusive teaching practices. - family and team collaboration: when appropriate, consultants collaborate with families, administrators, and other professionals to ensure a coordinated approach to supporting each child. - progress monitoring and documentation: consultants track student growth and provide regular updates to support informed decision-making and continued progress.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: $27.01 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.5%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: -7.1% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 12th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 87.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $694K in reported program spending
  • Leadership: top reported pay $72K · 11 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.