Views on Learning Inc

Nonprofit profile at a glance

EIN
351819914
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Mishawaka, IN, USA
Phone
5742261262
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$1,859,893
Expenses
$561,197
Assets
$15,850,427
Liabilities
$0

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

Leadership & pay

6 people listed

Highest reported compensation

  • TIM TAHARA (DIRECTOR): $75,600 total reported compensation

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

Overview

Mission

Stem learning and collaboration opportunities for our educational broadband service area schools.

What it reported doing in 2025

Providing our educational broadband service area schools with stem-based opportunities for improved student learning as districts strive to meet the requirements of essa. Working out of the northern Indiana educational service center to network with other education community proponents. Meeting the needs of 21st century learners and promoting stem learning experiences for students whether inside the classroom or beyond the school day.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 75% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 85
  • Accountability: 69
  • Sustainability: 87
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.4%; rating input score 11
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.1%; rating input score 96; 47th percentile among comparable filings
  • 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: Pass
    • 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: 69.8%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 28.24; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 13.7% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 20.6% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 11.4% of revenue deployed · 77.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $435K in reported program spending
  • Leadership: top reported pay $76K · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 20 filed money-flow records
  • Related organizations: 17 filed related-organization links
  • 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 11/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.