The Academy for Precision Learning is a k-12 school dedicated to the success of all students including typically developing and - those across the autism spectrum - Learning in an academically challenging and socially vibrant environment.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 10 volunteers and 128 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $124K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$193K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $113K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.1M
114% of total assets
Concern: liabilities are 114% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.9M
+8% vs prior year
Spent
$6.5M
To programs
80%
Net assets
−$630K
By yearFY2020–FY2025
Revenue
$5.9M
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.3M
FY2021$6.4M
FY2022$6.9M
FY2023$9.7M
FY2024$5.5M
FY2025$5.9M
Expenses
$6.5M
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.1M
FY2021$6.0M
FY2022$8.3M
FY2023$7.9M
FY2024$6.7M
FY2025$6.5M
Net assets
−$630K
FY2025▼ -1141%
Tap a bar for its year
Net assets by fiscal year
FY2020$695K
FY2021$1.1M
FY2022−$524K
FY2023$1.2M
FY2024−$51K
FY2025−$630K

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $5.2M Management & general 17% · $1.1M Fundraising 3% · $222K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $193K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
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 3395 $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 · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kelly Meyer——$117,692$153,735$115,050$118,038
Kristin Ojala$99,750$130,000$15,000———
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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates K-12 students, including those on the autism spectrum, in a challenging and vibrant environment.

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3 programs · $5.2M · in their 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

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

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

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$5.9M
Ln 12
Fees for servicesLn 2g$5.1M
Gifts and grantsLn 1h$824K
Other incomeLn 4–11$5K
Money outPt IX
$6.5M
Ln 25
Programscol B$5.2M
Managementcol C$1.1M
Fundraisingcol D$222K
Owns and owesPt X
−$630K
net assets · Ln 32
Cash and savingsLn 1–2$611K
Total assetsLn 16$4.5M
LiabilitiesLn 26$5.1M
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$824K
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$2K
Other incomeLn 4–11$5K
Total revenueLn 12$5.9M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$611K
Cash and savings togetherLn 1–2$611K
Land, buildings, equipmentLn 10c$62K
Other assetsLn 15$3.5M
Total assetsLn 16$4.5M
LiabilitiesLn 26$5.1M
Net assetsLn 32−$630K
OperationsPt I, VI
EmployeesI 5128
VolunteersI 610
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$405K$611K
Land, buildings, equipmentLn 10c$209K$62K
Total assetsLn 16$1.6M$4.5M
LiabilitiesLn 26$1.6M$5.1M
Net assetsLn 32−$51K−$630K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$17K$17K
Pay of current officers, directors and key staffLn 5$290K$231K$51K$8K
Other salaries and wagesLn 7$4.1M$3.2M$719K$106K
Other employee benefitsLn 9$314K$250K$55K$8K
Payroll taxesLn 10$547K$436K$97K$14K
Legal feesLn 11b$20K$20K
Accounting feesLn 11c$93K$40K$53K
Professional fundraising feesLn 11e$64K$64K
Other fees for servicesLn 11g$180K$180K
Office expensesLn 13$35K$28K$6K$915
Information technologyLn 14$147K$117K$26K$4K
OccupancyLn 16$388K$358K$19K$11K
InterestLn 20$29K$29K
Depreciation, depletion and amortizationLn 22$154K$123K$27K$4K
InsuranceLn 23$25K$25K
Other expenses (24a–d)Ln 24$112K$91K$18K$3K
Total functional expensesLn 25$6.5M$5.2M$1.1M$222K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $5.9M$6.5M−$561K−$630K 990 PDF
FY2024 $5.5M$6.7M−$1.2M−$51K 990 PDF
FY2023 $9.7M$7.9M$1.8M$1.2M 990 PDF
FY2022 $6.9M$8.3M−$1.4M−$524K 990 PDF
FY2021 $6.4M$6.0M$415K$1.1M 990 PDF
FY2020 $5.3M$5.1M$243K$695K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $5,919,761 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $156,316$823,852
I-9 Program service revenuePrior year $5,295,811$5,088,736
I-10 Investment incomePrior year $18,304$2,233
I-11 Other revenuePrior year $34,148$4,940
I-12 Total revenuePrior year $5,504,579$5,919,761
I-13 Grants and similar amounts paidPrior year $14,400$16,600
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,559,906$5,217,172
I-16a Professional fundraising feesPrior year $36,378$63,591
I-17 Other expensesPrior year $1,098,586$1,182,941
I-18 Total expensesPrior year $6,709,270$6,480,304
I-19 Revenue less expensesPrior year −$1,204,691−$560,543
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,919,761 across 6 lines filed
VIII-1f All other contributions, gifts and grants$823,852
VIII-1h Total contributions, gifts and grants$823,852
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,088,736$5,088,736
VIII-3 Investment incomeExcluded from tax $2,233$2,233
VIII-6 Net rental income or lossExcluded from tax $4,940$4,940
VIII-12 Total revenueRelated to mission $5,088,736 · Unrelated business $0 · Excluded from tax $7,173$5,919,761
Part IX · Statement of functional expenses $6,480,304 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $16,600$16,600
IX-5 Pay of current officers, directors and key staffPrograms $231,045 · Management $51,249 · Fundraising $7,552$289,846
IX-7 Other salaries and wagesPrograms $3,241,667 · Management $719,047 · Fundraising $105,961$4,066,675
IX-9 Other employee benefitsPrograms $249,962 · Management $55,445 · Fundraising $8,171$313,578
IX-10 Payroll taxesPrograms $436,088 · Management $96,730 · Fundraising $14,255$547,073
IX-11b Legal feesPrograms $19,781$19,781
IX-11c Accounting feesPrograms $39,944 · Management $53,205$93,149
IX-11e Professional fundraising feesFundraising $63,591$63,591
IX-11g Other fees for servicesPrograms $180,136$180,136
IX-13 Office expensesPrograms $28,007 · Management $6,212 · Fundraising $915$35,134
IX-14 Information technologyPrograms $117,433 · Management $26,048 · Fundraising $3,839$147,320
IX-16 OccupancyPrograms $357,635 · Management $19,149 · Fundraising $11,150$387,934
IX-20 InterestPrograms $28,883$28,883
IX-22 Depreciation, depletion and amortizationPrograms $122,745 · Management $27,227 · Fundraising $4,012$153,984
IX-23 InsurancePrograms $25,044$25,044
IX-24 Other expenses (24a–d)Programs $90,947 · Management $17,979 · Fundraising $2,650$111,576
IX-25 Total functional expensesPrograms $5,185,917 · Management $1,072,291 · Fundraising $222,096$6,480,304
Part X · Balance sheet $4,452,328 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $225$0
X-2 Savings and temporary cash investmentsStart of year $404,482$611,045
X-4 Accounts receivableStart of year $207,086$250,217
X-9 Prepaid expenses and deferred chargesStart of year $3,365$3,340
X-10c Land, buildings and equipment, netStart of year $209,147$62,313
X-15 Other assetsStart of year $740,363$3,525,413
X-16 Total assetsStart of year $1,564,668$4,452,328
X-17 Accounts payable and accrued expensesStart of year $307,011$509,835
X-19 Deferred revenueStart of year $486,002$569,161
X-25 Other liabilitiesStart of year $672,898$3,503,406
X-26 Total liabilitiesStart of year $1,615,411$5,081,902
X-27 Net assets without donor restrictionsStart of year −$50,743−$829,574
X-28 Net assets with donor restrictions$200,000
X-32 Total net assets or fund balancesStart of year −$50,743−$629,574
X-33 Total liabilities and net assetsStart of year $1,564,668$4,452,328
Part XI · Reconciliation of net assets −$629,574 net assets at year end
XI-1 Total revenue$5,919,761
XI-2 Total expenses$6,480,304
XI-3 Revenue less expenses−$560,543
XI-4 Net assets at start of year−$50,743
XI-9 Other changes in net assets−$18,288
XI-10 Net assets at end of year−$629,574

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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