Whole Learners Inc

Nonprofit profile at a glance

EIN
471048623
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Canton, NY, USA
Phone
3152443034
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$54,805
Expenses
$34,757
Assets
$85,572
Liabilities
$52,488

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • TIFFANIE JACOB (PRESIDENT)

People named in this filing

  • MARIA CORSE (EXECUTIVE DI)
  • SUSAN FOSTER (TREASURER)
  • TIFFANIE JACOB (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At deep root center (drc), we believe that all young people deserve a safe educational environment where they feel like they are part of a community - and where they are free to explore all the possibilities.

What it reported doing in 2024

In-person membership now with two locations in st lawrence county - deep root center-canton and deep root center-east, in north lawrence, we serve children between ages 5- 19. Every student member has full access to drc facilities, programs (including the seedlings program for ages 5-10), resources, tools and equipment, learning plan development, as well as a mentoring relationship with our caring supportive staff and community. Consultation services this service is for students who want to pursue homeschooling on their own and need help with nys homeschool documentation (ihip, quarterly reports, etc), resources, as well as building transcripts. The drc executive director will schedule consultation appointments to help families navigate the process. Summer programs the drc-canton summer program is designed to offer opportunities for hands-on exploration, creativity, and fun that children crave. Drc provides a space filled with resources and materials where kids are encouraged to explore their interests freely. The drc-east summer programs at the north lawrence facility are designed to offer hands-on opportunities for children 7+ (12+ for 2nd week) within three specific themes: sustainability & survival, life skills & coping mechanisms, & art, music & creativity.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 58
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.9%; rating input score 62
  • Program expense ratio: 97.5%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 36.6%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -12% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -6.5% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 61.9% of revenue deployed · 97.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $34K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.