The Center for Exceptional Learning

Nonprofit profile at a glance

EIN
881936577
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Wentzville, MO, USA
Phone
3145401521
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$193,394
Expenses
$214,408
Assets
$3,000
Liabilities
$196,001

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Eustacia Kelsey (President)

Highest reported compensation

  • Eustacia Kelsey (President): $45,540 total reported compensation

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

Overview

Mission

The mission of the center for exceptional learning is to provide alternative education programs for diagnosed special needs children and adults focusing on mindful learning and neuricignotive development

What it reported doing in 2025

The center for exceptional learning provides alternative education programs for diagnosesd special needs children and adults focusing on mindful learning and neurocognitive development, preparing them to achieve their optimal potential and become life long learners

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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 11
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -10.9%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 65.33; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 21.2%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -54% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -65% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -158.8% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 1 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $214K in reported program spending
  • Leadership: top reported pay $46K · 1 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.