Academy for Precision Learning INC FY2022 filing

Tax-deductible

Seattle, WA501(c)(3)Since 2001EducationEIN 91-2143623Revenue $6.9M in FY2022

On file with the IRSaplschool.org1432 15th Ave, 98122-4118 · Seattle, WATax-exempt since May 2002School — 170(b)(1)(A)(ii)

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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.
77¢ of each $1 spent went to programs.
$257K 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

FY2022 · 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
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$257K
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
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
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
$1.3M
165% of total assets
Concern: liabilities are 165% of assets; over 80%.
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
$6.9M
+8% vs prior year
Spent
$8.3M
To programs
77%
Net assets
−$524K
By yearFY2020–FY2025
Revenue
$6.9M
FY2022▲ +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
$8.3M
FY2022▲ +39%
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
−$524K
FY2022▼ -147%
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 FY2022 Form 990 (year ending August 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

77 cents of each dollar spent went to programs.

Program services 77% · $6.4M Management & general 20% · $1.7M Fundraising 3% · $216K

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

15 people listed on the 990; $257K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$153,735Pt VII · Sec A
Director of Advancement
$103,721Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasuer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$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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Provided by the organization

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1 program · $6.4M · in their own filed words · FY2021
01

Academy for precision learning provides challenging and accessible academics, a socially vibrant environment, enrichment activities accessible to all students, and behavioral therapy services.

$6.4Mprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$6.9M
Ln 12
Fees for servicesLn 2g$6.5M
Gifts and grantsLn 1h$428K
Other incomeLn 4–11$11K
Money outPt IX
$8.3M
Ln 25
Programscol B$6.4M
Managementcol C$1.7M
Fundraisingcol D$216K
Owns and owesPt X
−$524K
net assets · Ln 32
Cash and savingsLn 1–2$194K
Total assetsLn 16$801K
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$428K
Government grantsLn 1e$48K
Fundraising eventsLn 1c$176K
Fees for servicesLn 2g$6.5M
Investment incomeLn 3$2K
Other incomeLn 4–11$11K
Total revenueLn 12$6.9M
Assets in detailPt X, end of year
CashLn 1$22K
SavingsLn 2$172K
Cash and savings togetherLn 1–2$194K
Land, buildings, equipmentLn 10c$200K
Other assetsLn 15$48K
Total assetsLn 16$801K
LiabilitiesLn 26$1.3M
Net assetsLn 32−$524K
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 FY22End FY22
Cash and savingsLn 1–2$1.3M$194K
Land, buildings, equipmentLn 10c$116K$200K
Total assetsLn 16$1.4M$801K
LiabilitiesLn 26$327K$1.3M
Net assetsLn 32$1.1M−$524K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$188K$155K$28K$4K
Other salaries and wagesLn 7$5.7M$4.7M$856K$128K
Pension plan contributionsLn 8$5K$4K$736$110
Other employee benefitsLn 9$497K$411K$75K$11K
Payroll taxesLn 10$554K$458K$83K$12K
Management feesLn 11a$83K$83K
Legal feesLn 11b$16K$16K
Accounting feesLn 11c$46K$25K$21K
Other fees for servicesLn 11g$389K$55K$334K
Office expensesLn 13$72K$46K$25K$758
Information technologyLn 14$129K$95K$33K$2K
OccupancyLn 16$450K$372K$68K$10K
Other expenses (24a–d)Ln 24$187K$89K$51K$47K
Total functional expensesLn 25$8.3M$6.4M$1.7M$216K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $6,898,294 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,458,461$428,318
I-9 Program service revenuePrior year $4,963,151$6,456,917
I-10 Investment incomePrior year $5,086$1,608
I-11 Other revenuePrior year −$37,910$11,451
I-12 Total revenuePrior year $6,388,788$6,898,294
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,251,306$6,927,829
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $722,181$1,371,124
I-18 Total expensesPrior year $5,973,487$8,298,953
I-19 Revenue less expensesPrior year $415,301−$1,400,659
Part VI · Governance 12 of 12 board members independent, 3 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $6,898,294 across 9 lines filed
VIII-1c Fundraising events$175,846
VIII-1e Government grants$48,144
VIII-1f All other contributions, gifts and grants$204,328
VIII-1h Total contributions, gifts and grants$428,318
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,456,917$6,456,917
VIII-3 Investment incomeExcluded from tax $1,608$1,608
VIII-6 Net rental income or lossExcluded from tax $23,836$23,836
VIII-8 Net income from fundraising eventsExcluded from tax −$12,385−$12,385
VIII-12 Total revenueRelated to mission $6,456,917 · Unrelated business $0 · Excluded from tax $13,059$6,898,294
Part IX · Statement of functional expenses $8,298,953 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $155,238 · Management $28,279 · Fundraising $4,228$187,745
IX-7 Other salaries and wagesPrograms $4,699,940 · Management $856,157 · Fundraising $128,008$5,684,105
IX-8 Pension plan contributionsPrograms $4,043 · Management $736 · Fundraising $110$4,889
IX-9 Other employee benefitsPrograms $410,962 · Management $74,862 · Fundraising $11,193$497,017
IX-10 Payroll taxesPrograms $458,139 · Management $83,456 · Fundraising $12,478$554,073
IX-11a Management feesManagement $82,529$82,529
IX-11b Legal feesManagement $15,638$15,638
IX-11c Accounting feesPrograms $25,188 · Management $20,875$46,063
IX-11g Other fees for servicesPrograms $55,226 · Management $334,269$389,495
IX-13 Office expensesPrograms $45,688 · Management $25,288 · Fundraising $758$71,734
IX-14 Information technologyPrograms $94,577 · Management $32,778 · Fundraising $1,841$129,196
IX-16 OccupancyPrograms $372,037 · Management $67,772 · Fundraising $10,133$449,942
IX-24 Other expenses (24a–d)Programs $89,103 · Management $50,612 · Fundraising $46,812$186,527
IX-25 Total functional expensesPrograms $6,410,141 · Management $1,673,251 · Fundraising $215,561$8,298,953
Part X · Balance sheet $800,687 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $257$22,134
X-2 Savings and temporary cash investmentsStart of year $1,262,476$172,337
X-3 Pledges and grants receivable$61,904
X-4 Accounts receivableStart of year $22,491$290,003
X-9 Prepaid expenses and deferred chargesStart of year $6,668$6,188
X-10c Land, buildings and equipment, netStart of year $116,096$200,344
X-15 Other assetsStart of year $29,438$47,777
X-16 Total assetsStart of year $1,437,426$800,687
X-17 Accounts payable and accrued expensesStart of year $176,771$767,698
X-19 Deferred revenue$407,035
X-26 Total liabilitiesStart of year $326,771$1,324,233
X-27 Net assets without donor restrictionsStart of year $1,110,655−$523,546
X-32 Total net assets or fund balancesStart of year $1,110,655−$523,546
X-33 Total liabilities and net assetsStart of year $1,437,426$800,687
Part XI · Reconciliation of net assets −$523,546 net assets at year end
XI-1 Total revenue$6,898,294
XI-2 Total expenses$8,298,953
XI-3 Revenue less expenses−$1,400,659
XI-4 Net assets at start of year$1,110,655
XI-8 Prior period adjustments−$184,595
XI-9 Other changes in net assets−$48,947
XI-10 Net assets at end of year−$523,546

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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