Academy for Precision Learning INC FY2020 filing

Tax-deductible

Seattle, WA501(c)(3)Since 2001EducationEIN 91-2143623

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.
79¢ of each $1 spent went to programs.
$220K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $37K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$220K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
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
$1.2M
64% of total assets
Fine: liabilities are 64% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.3M
Spent
$5.1M
To programs
79%
Net assets
$695K
By yearFY2020–FY2024
Revenue
$5.3M
FY2020
Revenue by fiscal year
FY2020$5.3M
FY2021$6.4M
FY2022$6.9M
FY2023$9.7M
FY2024$5.5M
FY2024$5.9M
Expenses
$5.1M
FY2020
Expenses by fiscal year
FY2020$5.1M
FY2021$6.0M
FY2022$8.3M
FY2023$7.9M
FY2024$6.7M
FY2024$6.5M
Net assets
$695K
FY2020
Net assets by fiscal year
FY2020$695K
FY2021$1.1M
FY2022−$524K
FY2023$1.2M
FY2024−$51K
FY2024−$630K

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2002.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $4.0M Management & general 15% · $769K Fundraising 6% · $317K

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

Who runs it and what they're paid

14 people listed on the 990; $220K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$118,038Pt VII · Sec A
Advancement
$101,976Pt VII · Sec A
Co-President
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$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 · 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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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.

Provided by the organization

This section is blank until Academy for Precision Learning INC claims this page.

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1 program service account for $4.0M of program spending, described in the organization's own filed words · FY2019.
01

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. Apl provides challenging and accessible academics, a socially vibrant environment, enrichment activities accessible to all students, and behavioral therapy services.

$4.0Mprogram expense

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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 FY2020 990, line by line.

1The main four
Money inPt VIII
$5.3M
Ln 12
Fees for servicesLn 2g$4.8M
Gifts and grantsLn 1h$639K
Investment incomeLn 3$1K
Money outPt IX
$5.1M
Ln 25
Programscol B$4.0M
Managementcol C$769K
Fundraisingcol D$317K
Owns and owesPt X
$695K
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$639K
Government grantsLn 1e$46K
Fundraising eventsLn 1c$437K
Fees for servicesLn 2g$4.8M
Investment incomeLn 3$1K
Total revenueLn 12$5.3M
Assets in detailPt X, end of year
CashLn 1$71
SavingsLn 2$1.8M
Cash and savings togetherLn 1–2$1.8M
Land, buildings, equipmentLn 10c$18K
Other assetsLn 15$13K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.2M
Net assetsLn 32$695K
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 FY20End FY20
Cash and savingsLn 1–2$397K$1.8M
Land, buildings, equipmentLn 10c$0$18K
Total assetsLn 16$780K$1.9M
LiabilitiesLn 26$328K$1.2M
Net assetsLn 32$452K$695K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$119K$94K$18K$8K
Other salaries and wagesLn 7$3.8M$3.0M$555K$239K
Pension plan contributionsLn 8$678$535$100$43
Other employee benefitsLn 9$332K$261K$49K$21K
Payroll taxesLn 10$342K$269K$50K$22K
Accounting feesLn 11c$21K$21K
Other fees for servicesLn 11g$86K$74K$12K
Advertising and promotionLn 12$19K$15K$3K$1K
Office expensesLn 13$22K$17K$3K$1K
Information technologyLn 14$53K$42K$8K$3K
OccupancyLn 16$169K$133K$25K$11K
TravelLn 17$2K$1K$232$100
InsuranceLn 23$24K$19K$4K$2K
Other expenses (24a–d)Ln 24$142K$112K$21K$9K
Total functional expensesLn 25$5.1M$4.0M$769K$317K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
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 Viewing $5.3M$5.1M$243K$695K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $5,333,161 across 9 lines filed
VIII-1c Fundraising events$437,196
VIII-1e Government grants$45,825
VIII-1f All other contributions, gifts and grants$155,538
VIII-1h Total contributions, gifts and grants$638,559
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,805,886$4,805,886
VIII-3 Investment incomeExcluded from tax $1,474$1,474
VIII-8 Net income from fundraising eventsExcluded from tax −$113,132−$113,132
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $374$374
VIII-12 Total revenueRelated to mission $4,805,886 · Unrelated business $0 · Excluded from tax −$111,284$5,333,161
Part IX · Statement of functional expenses $5,090,238 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $93,721 · Management $17,558 · Fundraising $7,569$118,848
IX-7 Other salaries and wagesPrograms $2,964,537 · Management $555,372 · Fundraising $239,424$3,759,333
IX-8 Pension plan contributionsPrograms $535 · Management $100 · Fundraising $43$678
IX-9 Other employee benefitsPrograms $261,471 · Management $48,985 · Fundraising $21,117$331,573
IX-10 Payroll taxesPrograms $269,409 · Management $50,471 · Fundraising $21,758$341,638
IX-11c Accounting feesManagement $21,270$21,270
IX-11g Other fees for servicesPrograms $74,329 · Management $11,681$86,010
IX-12 Advertising and promotionPrograms $15,376 · Management $2,880 · Fundraising $1,242$19,498
IX-13 Office expensesPrograms $17,441 · Management $3,267 · Fundraising $1,409$22,117
IX-14 Information technologyPrograms $41,671 · Management $7,807 · Fundraising $3,365$52,843
IX-16 OccupancyPrograms $133,493 · Management $25,008 · Fundraising $10,781$169,282
IX-17 TravelPrograms $1,240 · Management $232 · Fundraising $100$1,572
IX-23 InsurancePrograms $18,881 · Management $3,537 · Fundraising $1,525$23,943
IX-24 Other expenses (24a–d)Programs $111,688 · Management $20,923 · Fundraising $9,022$141,633
IX-25 Total functional expensesPrograms $4,003,792 · Management $769,091 · Fundraising $317,355$5,090,238
Part X · Balance sheet $1,942,970 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,243$71
X-2 Savings and temporary cash investmentsStart of year $395,952$1,809,568
X-4 Accounts receivableStart of year $358,655$97,279
X-9 Prepaid expenses and deferred chargesStart of year $24,363$5,797
X-10c Land, buildings and equipment, netStart of year $0$17,600
X-15 Other assetsStart of year $0$12,655
X-16 Total assetsStart of year $780,213$1,942,970
X-17 Accounts payable and accrued expensesStart of year $45,600$122,064
X-24 Unsecured notes and loans payable$1,125,552
X-26 Total liabilitiesStart of year $327,770$1,247,616
X-27 Net assets without donor restrictionsStart of year $452,443$695,354
X-32 Total net assets or fund balancesStart of year $452,443$695,354
X-33 Total liabilities and net assetsStart of year $780,213$1,942,970
Part XI · Reconciliation of net assets $695,354 net assets at year end
XI-1 Total revenue$5,333,161
XI-2 Total expenses$5,090,238
XI-3 Revenue less expenses$242,923
XI-4 Net assets at start of year$452,443
XI-8 Prior period adjustments−$12
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$695,354

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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