Top Floor Learning
Legal name: Top Floor Learning Inc
Nonprofit profile at a glance
- EIN
- 200525130
- IRS 990-EZ coverage
- 2015–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2024
- Location
- Palmer, MA, United States
- Phone
- (413) 544-6600
- Rating
- 37
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $67,689
- Expenses
- $55,620
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Maria Thomson (President)
People named in this filing
- Maria Thomson (President)
- Amy Scribner (Treasurer)
- Rachel Slozak (Clerk)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide affordable, high-quality adult literacy programs through personalized instruction and Adult Basic Education (including 1-on-1 tutoring, technology/computer classes, and citizenship/HiSET/GED preparation). We are located on the third floor of the Palmer Public Library, but we are a separate entity with our own 501(c) 3 status, mission, staff, and board of trustees We are self-supporting – we do not receive state or federal income We depend upon donations and in-kind support from interested individuals, corporations and foundations. Their investment in our mission allows us to continue providing quality adult literacy services. We depend upon donations and in-kind support from interested individuals, corporations and foundations. Their investment in our mission allows us to continue providing quality adult literacy services All tutors in the Adult Literacy program are...
What it reported doing in 2024
Provide tutoring for students matched with a specially trained tutor, computer skills, ESL, reading/writing, citizenship preparation, GED preparation
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
REVIEW - The filed numbers largely add up. 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: 0
- Transparency & Controls: 82
- Sustainability: 41
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 17.8%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -6% per year; rating input score 0; 34th percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: -12.3% per year; rating input score 0; 15th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.