Academy for Precision Learning INC EIN 91-2143623

Academy for Precision Learning INC

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Educates K-12 students, including those on the autism spectrum, in a challenging and vibrant environment. For fiscal year 2024 it reported $5.9M in revenue, $6.5M in expenses, and $-630K in net assets.Pt I

Founded
2001
Type
Public charity (501(c)(3)) · Education
Location
Seattle, WA
Website
www.aplschool.org
Filings
5 on file (2020–2024)
Revenue
$5.9MFY2024
Expenses
$6.5M
Net assets
$-630K
People
12
Filings
5
Updates
0
More identity details & actions ⌄
EIN  91-2143623 Public charity (501(c)(3)) Seattle, WA Founded 2001
Form 990 (PDF)
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Figures match the IRS filing checked 8/21/26 · see original: IRS
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Size
$1–10M
What they do
Educates K-12 students, including those on the autism spectrum, in a challenging and vibrant environment.
Leadership
Kristin Ojala · Clinical Director/Co-Ed Until January 2025 · $100K
Money in and out
$5.9M revenue, $6.5M expenses
Bottom line
80% program efficiency
Where the money goes · FY2024
Total revenue
$5.9M
Pt VIII · Ln 12
Total expenses
$6.5M
Pt IX · Ln 25
Net assets
$-630K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$561K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.17 Fundraising $0.03
Program efficiency
80%
of spending reaches programs+0.06% vs prior filing year
Operating runway
1.1mo
months of highly liquid reserves at operating expense rate▲ +57% vs prior filing year
Surplus margin
-9%
revenue over expenses, this year▲ +57% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$5.9M
FY2024▲ +8%
Expenses
$6.5M
FY2024▼ -3%
Total assets
$4.5M
FY2024▲ +185%
Total liabilities
$5.1M
FY2024▲ +215%
Total revenue
$5.9M
Pt VIII · Ln 12
Total expenses
$6.5M
Pt IX · Ln 25
Net assets
$-630K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$561K
Total assetsPt X · Ln 16$4.5M
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $5.2M of program spending, described in the organization's own filed words · FY2024.
01

The academy for precision learning's behavioral therapy clinic provides individualized applied behavior analysis (aba) therapy for children and adolescents on the autism spectrum. The clinic specializes in evidence-based interventions to promote communication, social skills, and daily living skills, focusing on improving independence and…

$2.5Mprogram expense
02

The academy for precision learning offers tailored, inclusive education programs for k-12 students on the autism spectrum. The program includes challenging and accessible academic curricula, a socially supportive environment, and enrichment activities that foster skills development.

$2.5Mprogram expense
03

The extended school year (esy) program provides continuity of services during summer breaks to prevent skill regression for students with autism and related disorders. The program offers structured academic support, behavioral therapy, and enrichment activities tailored to each student's individualized education program (iep) goals.

$140Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAcademy for Precision Learning INC
EINHdr · item D91-2143623
Principal addressHdr · item CSeattle, WA
WebsiteHdr · item Jwww.aplschool.org
Year of formationHdr · item L2001
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B20)
Ruling yearIRS BMFMay 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Clinical Director/Co-Ed Until January 2025
$99,750Pt VII · Sec A
Head of School/Co-Ed
$92,843Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Kristin Ojala’s $100K as Clinical Director/Co-Ed Until January 2025 is at the 31st percentile of top reported officer pay among 3393 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kelly Meyer$117,692$153,735$118,038
Kristin Ojala$99,750$130,000$15,000
Kelly Meyer$115,050
Laura Barringer$92,843$110,000$69,462
Mark Smith$110,000
Kirk Laughlin$103,721$101,976
Whitney Whitworth$68,994
Debora Merle$64,608

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$5.1M · 86%
Contributions & grants$824K · 14%
Program service revenue86%$5.1M
Contributions & grants14%$824K
Investment income$2K
Other revenue$5K
Total revenueLn 12$5.9M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.17 Fundraising $0.03
Program services80%$5.2M
Management & general17%$1.1M
Fundraising3%$222K
Total functional expensesLn 25$6.5M

Balance Sheet

Part X · end of year
CashLn 1$611K
Total assetsLn 16$4.5M
Total liabilitiesLn 26$5.1M
Total net assetsLn 32$-630K
Months of cash on handcomputed1.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $611K · Operating expenses/yr $6.5M
1.1 months
Where the money goes
Program services
Program services $5.2M · Total expenses $6.5M
80%
Management & General
Management & general $1.1M · Total expenses $6.5M
17%
Fundraising
Fundraising $222K · Total expenses $6.5M
3%
Cost to raise $1
Fundraising expense (3-yr avg) $129K · Solicited contributions (3-yr avg) $363K
$0.36 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $824K · Total revenue $5.9M
14%
Government reliance
Government grants — · Total revenue $5.9M
Earned-income share
Program service revenue $5.1M · Total revenue $5.9M
86%
Investment reliance
Investment income $2K · Total revenue $5.9M
+0.04%
Program self-sufficiency
Program service revenue $5.1M · Total expenses $6.5M
79%
Growth & trend
Revenue growth (YoY)
This year $5.9M · Prior year $5.5M
+8%
Revenue CAGR
FY2019 $5.3M · FY2024 $5.9M
+2%
Net-asset trend (YoY)
End of year $-630K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $5.9M · Expenses $6.5M
-9%
Liabilities-to-Assets
Total liabilities — · Total assets $4.5M
Net-asset ratio
Net assets $-630K · Total assets $4.5M
-14%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $4.5M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kristin Ojala · Reported title CLINICAL DIRECTOR/CO-ED UNTIL JANUARY 2025 · Highest reported compensation $100K · Total expenses $6.5M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $5.2M · Total expenses $6.5M
81%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 17%
Fundraising cost ratio 27%
Revenue growth 8%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 4 funders$113K
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$5.5M revenue · ⤓ 990 PDF
FY2023$9.7M revenue · ⤓ 990 PDF
FY2022$6.9M revenue · ⤓ 990 PDF
FY2021$6.4M revenue · ⤓ 990 PDF
FY2020$5.3M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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