The Learning Repertoire Inc

Nonprofit profile at a glance

EIN
460466480
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Pearland, TX, USA
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Autism

Official website

Reported finances

Revenue
$769,360
Expenses
$880,796
Assets
$128,013
Liabilities
$47,680

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • KRISTINA MOTIEJUNAS (PRESIDENT)

Highest reported compensation

  • KRISTINA MOTIEJUNAS (PRESIDENT): $159,883 total reported compensation
  • IAN MACINNES (TREASURER): $15,668 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Individualized therapy and education to children with special educational needs

What it reported doing in 2013

Develop and enhance a child's growth and learning environment.

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

MIXED - The filed numbers largely add up and revenue has grown recently. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 60
  • Accountability: 24
  • Sustainability: 11
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.4%; rating input score 59
  • Program expense ratio: 51.9%; rating input score 52
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 9th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -14.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 19.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14.5% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 33.1% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 59.4% of revenue deployed · 51.9% of spending went to programs
  • Governance: 1 of 3 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $457K in reported program spending
  • Leadership: top reported pay $160K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.