Wise Learning Corporation
Nonprofit profile at a glance
- EIN
- 453211370
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025, Form 990-N 2011
- Location
- Dearbon Heights, MI, USA
- Phone
- 3138008901
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $3,824,005
- Expenses
- $4,017,184
- Assets
- $11,236,823
- Liabilities
- $3,550,368
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- HASSANAIN RAJABALI (PRESIDENT)
People named in this filing
- HUSSEIN CHARARA (DIRECTOR)
- MUHAMMED JAFFER (DIRECTOR)
- HASSANAIN RAJABALI (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To reach for academic and ethical excellence through high quality education, professional and safe environment equipped with state-of-the art facilities, and a highly qualified team of experts to represent the vision.
What it reported doing in 2025
Wise enrolled more than 280 students in school year 2024-2025
Operating model
- Revenue model
- Earned-program. 90% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 88
- Accountability: 59
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.5%; rating input score 97
- Program expense ratio: 91.9%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 11th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.1%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 2.8; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings
Growth
- Program expense growth: 12% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 44th percentile among comparable filings
- Asset growth: 10% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 96.5% of revenue deployed · 91.9% of spending went to programs
- Governance: 3 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $3.7M in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 28 of 29 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 13 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Sustainability: Operating margin scored 15/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 25/100.