The Learning Spot Inc
Nonprofit profile at a glance
- EIN
- 814203950
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2025
- Location
- Immolakee, FL, USA
- Phone
- 2398213668
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $252,868
- Expenses
- $334,346
- Assets
- $231,304
- Liabilities
- $27,482
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- RINCON SR JOSUE (PRESIDENT)
Highest reported compensation
- ROBBINSON HARRISON RHONDA DENISE (SECRETARY): $41,388 total reported compensation
- NIETO ARNOLDO SR (TREASURER): $40,000 total reported compensation
- RINCON JR JOSUE (VICE PRESIDE): $8,900 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to bridge the gap between early childcare centers and public-school systems by laying a solid foundation of learning. We create intentional learning experiences, meet every student at their level, and ensure an inclusive environment for all learners.
What it reported doing in 2025
Our mission is to provide a high-quality childcare experience that fosters growth, confidence, and a sense of belonging, helping children develop emotionally, socially, and intellectually while building a strong foundation for the future.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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: 72
- Transparency & Controls: 90
- Accountability: 28
- Sustainability: 17
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.9%; rating input score 89
- Program expense ratio: 67.2%; rating input score 67
- 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: 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: -32.2%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 0.69; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 27%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 88.9% of revenue deployed · 67.2% of spending went to programs
- Governance: 2 of 5 board members independent · 1 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $225K in reported program spending
- Leadership: top reported pay $41K · 4 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
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 — Sustainability: Operating margin scored 7/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.