Academy for Precision Learning INC FY2024 filing

Tax-deductible

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

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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.
80¢ of each $1 spent went to programs.
$419K 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

FY2024 · 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
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
$419K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
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
$1.6M
103% of total assets
Concern: liabilities are 103% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.5M
-43% vs prior year
Spent
$6.7M
To programs
80%
Net assets
−$51K
By yearFY2020–FY2024
Revenue
$5.5M
FY2024▼ -43%
Revenue by fiscal year
FY2020$5.3M
FY2021$6.4M
FY2022$6.9M
FY2023$9.7M
FY2024$5.5M
FY2024$5.9M
Expenses
$6.7M
FY2024▼ -15%
Expenses by fiscal year
FY2020$5.1M
FY2021$6.0M
FY2022$8.3M
FY2023$7.9M
FY2024$6.7M
FY2024$6.5M
Net assets
−$51K
FY2024▼ -104%
Net assets by fiscal year
FY2020$695K
FY2021$1.1M
FY2022−$524K
FY2023$1.2M
FY2024−$51K
FY2024−$630K

From the FY2024 Form 990 (year ending August 2024) · 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: FY2024. 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% · $5.4M Management & general 18% · $1.2M Fundraising 2% · $155K

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; $419K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Clinical Director/Co-Ed
$130,000Pt VII · Sec A
Head of School/Co-Ed
$110,000Pt VII · Sec A
Finance Director
$110,000Pt VII · Sec A
Business Manager
$68,994Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board President
$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

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3 program services account for $5.4M of program spending, described in the organization's own filed words · FY2023.
01

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.

$2.7Mprogram expense
02

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…

$2.2Mprogram 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.

$467Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$5.5M
Ln 12
Fees for servicesLn 2g$5.3M
Gifts and grantsLn 1h$156K
Other incomeLn 4–11$34K
Money outPt IX
$6.7M
Ln 25
Programscol B$5.4M
Managementcol C$1.2M
Fundraisingcol D$155K
Owns and owesPt X
−$51K
net assets · Ln 32
Cash and savingsLn 1–2$405K
Total assetsLn 16$1.6M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
15
listed · VII A
PaidVII A4
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$156K
Government grantsLn 1e$4K
Fundraising eventsLn 1c$30K
Fees for servicesLn 2g$5.3M
Investment incomeLn 3$18K
Other incomeLn 4–11$34K
Total revenueLn 12$5.5M
Assets in detailPt X, end of year
CashLn 1$225
SavingsLn 2$404K
Cash and savings togetherLn 1–2$405K
Land, buildings, equipmentLn 10c$209K
Other assetsLn 15$740K
Total assetsLn 16$1.6M
LiabilitiesLn 26$1.6M
Net assetsLn 32−$51K
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 FY24End FY24
Cash and savingsLn 1–2$1.8M$405K
Land, buildings, equipmentLn 10c$307K$209K
Total assetsLn 16$3.2M$1.6M
LiabilitiesLn 26$2.0M$1.6M
Net assetsLn 32$1.2M−$51K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$14K$14K
Pay of current officers, directors and key staffLn 5$412K$345K$61K$6K
Other salaries and wagesLn 7$4.2M$3.5M$628K$58K
Other employee benefitsLn 9$401K$336K$60K$5K
Payroll taxesLn 10$532K$446K$79K$7K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$80K$80K
Professional fundraising feesLn 11e$36K$36K
Other fees for servicesLn 11g$151K$111K$39K$2K
Advertising and promotionLn 12$48K$20K$22K$7K
Office expensesLn 13$92K$41K$26K$25K
Information technologyLn 14$124K$50K$72K$2K
OccupancyLn 16$366K$306K$54K$5K
Depreciation, depletion and amortizationLn 22$104K$87K$15K$1K
Other expenses (24a–d)Ln 24$129K$81K$47K$383
Total functional expensesLn 25$6.7M$5.4M$1.2M$155K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $5,504,579 across 9 lines filed
VIII-1c Fundraising events$29,918
VIII-1e Government grants$4,032
VIII-1f All other contributions, gifts and grants$122,366
VIII-1h Total contributions, gifts and grants$156,316
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,295,811$5,295,811
VIII-3 Investment incomeExcluded from tax $18,304$18,304
VIII-6 Net rental income or lossExcluded from tax $34,148$34,148
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $5,295,811 · Unrelated business $0 · Excluded from tax $52,452$5,504,579
Part IX · Statement of functional expenses $6,709,270 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $14,400$14,400
IX-5 Pay of current officers, directors and key staffPrograms $344,712 · Management $61,294 · Fundraising $5,640$411,646
IX-7 Other salaries and wagesPrograms $3,529,691 · Management $627,622 · Fundraising $57,746$4,215,059
IX-9 Other employee benefitsPrograms $335,595 · Management $59,673 · Fundraising $5,490$400,758
IX-10 Payroll taxesPrograms $445,867 · Management $79,281 · Fundraising $7,295$532,443
IX-11b Legal feesManagement $5,365$5,365
IX-11c Accounting feesManagement $79,669$79,669
IX-11e Professional fundraising feesFundraising $36,378$36,378
IX-11g Other fees for servicesPrograms $110,886 · Management $38,512 · Fundraising $1,795$151,193
IX-12 Advertising and promotionPrograms $19,679 · Management $21,925 · Fundraising $6,774$48,378
IX-13 Office expensesPrograms $40,760 · Management $26,213 · Fundraising $24,856$91,829
IX-14 Information technologyPrograms $49,780 · Management $71,881 · Fundraising $2,212$123,873
IX-16 OccupancyPrograms $306,204 · Management $54,447 · Fundraising $5,010$365,661
IX-22 Depreciation, depletion and amortizationPrograms $87,004 · Management $15,470 · Fundraising $1,423$103,897
IX-24 Other expenses (24a–d)Programs $81,443 · Management $46,895 · Fundraising $383$128,721
IX-25 Total functional expensesPrograms $5,366,021 · Management $1,188,247 · Fundraising $155,002$6,709,270
Part X · Balance sheet $1,564,668 assets, 14 lines filed
X-1 Cash, non-interest-bearing$225
X-2 Savings and temporary cash investmentsStart of year $1,760,015$404,482
X-4 Accounts receivableStart of year $38,019$207,086
X-9 Prepaid expenses and deferred chargesStart of year $22,706$3,365
X-10c Land, buildings and equipment, netStart of year $306,561$209,147
X-15 Other assetsStart of year $1,063,953$740,363
X-16 Total assetsStart of year $3,191,254$1,564,668
X-17 Accounts payable and accrued expensesStart of year $381,455$307,011
X-19 Deferred revenueStart of year $476,354$486,002
X-25 Other liabilitiesStart of year $1,024,649$672,898
X-26 Total liabilitiesStart of year $2,031,958$1,615,411
X-27 Net assets without donor restrictionsStart of year $1,159,296−$50,743
X-32 Total net assets or fund balancesStart of year $1,159,296−$50,743
X-33 Total liabilities and net assetsStart of year $3,191,254$1,564,668
Part XI · Reconciliation of net assets −$50,743 net assets at year end
XI-1 Total revenue$5,504,579
XI-2 Total expenses$6,709,270
XI-3 Revenue less expenses−$1,204,691
XI-4 Net assets at start of year$1,159,296
XI-9 Other changes in net assets−$5,348
XI-10 Net assets at end of year−$50,743

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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