Civic Intelligence

The Learning Alliance Foundation Inc.

990 • Fiscal year 2025 • EIN 92-3544215

Jul 01, 2024 to Jun 30, 2025 • Filed on Dec 03, 2025

Organization ProfileN/A
2066 14th Ave Ste 102Vero Beach, FL 32960

(772) 231-1100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

10th percentile

0.02x

Higher debt load relative to revenue than 10% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

98th percentile

86%

Higher net margin than 98% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

22nd percentile

$155,000

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

60th percentile

7.7%

Faster asset growth than 60% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-9.2%

Faster revenue growth than 17% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets6th percentile

Assets

Up

$25,438,252

Up $1,828,418 (+7.7%) from 2024

Net Assets

Up

$25,417,967

Up $1,810,408 (+7.7%) from 2024

Liabilities

Up

$20,285

Up $18,010 (+792%) from 2024

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin98th percentile

Revenue

Down

$930,060

Down $93,793 (-9.2%) from 2024

Expenses

Up

$127,207

Up $110,398 (+657%) from 2024

Net Income

Down

$802,853

Down $204,191 (-20%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2023: $20,097,572Liabilities 2023: $0Net Assets 2023: $20,097,5722023Assets 2024: $23,609,834Liabilities 2024: $2,275Net Assets 2024: $23,607,5592024Assets 2025: $25,438,252Liabilities 2025: $20,285Net Assets 2025: $25,417,9672025

Highlighted filing

2025

Assets$25,438,252
Liabilities$20,285
Net Assets$25,417,967
Open 2025 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0Revenue 2023: $20,371,958Expenses 2023: $274,386Net Income 2023: $20,097,5722023Revenue 2024: $1,023,853Expenses 2024: $16,809Net Income 2024: $1,007,0442024Revenue 2025: $930,060Expenses 2025: $127,207Net Income 2025: $802,8532025

Highlighted filing

2025

Revenue$930,060
Expenses$127,207
Net Income$802,853
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$930,060
Mission and Program Overview

Mission

The foundation was formed for the purpose of raising, holding, and distributing funds to support the learning alliance, inc.

The foundation is a supporting organization committed to managing endowments and extending the reach and sustaining the activities of the learning alliance, inc., the supported organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$23,609,834$25,438,252▲ $1,828,418
Total Assets$23,609,834$25,438,252▲ $1,828,418
Liabilities
Accounts Payable and Accrued Expenses$2,275$20,285▲ $18,010
Total Liabilities$2,275$20,285▲ $18,010
Net Assets / Fund Balance
Net Assets With Donor Restrictions$23,579,438$25,388,622▲ $1,809,184
Net Assets Without Donor Restrictions$28,121$29,345▲ $1,224
Total Net Assets Fund Balance$23,607,559$25,417,967▲ $1,810,408
Total Liabilities and Net Assets / Fund Balance$23,609,834$25,438,252▲ $1,828,418

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$23,609,834-▲ $1,846,428-$25,438,252
2023$22,198,372-▲ $1,499,058$70,787$23,609,834
2022$1,982,848$20,000,000▲ $546,593$300,000$22,198,372
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Raymond J OglethorpePresident
Barbara R HammondDirector
Elbridge T Gerry IiiDirector
Michael D WhiteDirector
Paul a BeckerDirector
Frank M SpitzmillerSecretary
Andrew F SowersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$930,060
Other Revenue
$0
Change in Net Assets
$802,853

Audited Revenue Reconciliation

Revenue per Audited Statements
$820,863
Revenue Not Reported on Financial Statements
$109,197
Revenue Not Reported on Form 990
$1,007,555
Total Revenue per Audited Statements
$1,828,418
Total Revenue per Form 990
$930,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$109,197-$109,197
Fees for Services Accounting-$17,218-$17,218
Fees for Services Legal-$792-$792
Total Functional Expenses$0$127,207$0$127,207

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$127,207
Expenses Not Reported on Financial Statements$109,197
Expenses per Audited Statements$18,010
Total Expenses per Audited Statements$18,010
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The return is reviewed and approved by the organization's president and treasurer and provided to all members of the board of directors.”

Form 990, Part VI, Section B, Line 12C

“Each director signs an annual statement that they have received a copy of the policy, read and understand the policy, and agree to comply with it.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
The Learning Alliance Foundation Inc
EIN
92-3544215
Phone
7722311100
Address
2066 14TH AVE STE 102, VERO BEACH, FL 32960

Signing Officer

Name
Andrew F Sowers
Title
Treasurer
Phone
7722311100
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew F Sowers
Formed
2023
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
10

Preparer

Firm
Jacoby and Handley Pllc
Address
3383 OCEAN DRIVE, VERO BEACH, FL 32963
Preparer
Jacoby Casper J
Phone
7723654180
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The foundation's finance committee serves as audit committee on behalf of the board of directors in oversight of the audit process.”

Financial Statement Notes

PART V, LINE 4:

“The organization intends to manage the endowment funds to support program operations for the future.”

PART X, LINE 2:

“The foundation is generally exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and is not considered a private foundation. The foundation's income tax filings are subject to audit by various taxing authorities. The foundation's open audit periods are 2023 to 2025.”

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BARBARA R HAMMOND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0155000
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S RELATED AND SUPPORTED ORGANIZATION, THE LEARNING ALLIANCE, INC., REVIEWS AND APPROVES THE CEO'S COMPENSATION THROUGH ITS COMPENSATION COMMITTEE AND ITS BOARD OF DIRECTORS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS REVIEWED AND APPROVED BY THE ORGANIZATION'S PRESIDENT AND TREASURER AND PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR SIGNS AN ANNUAL STATEMENT THAT THEY HAVE RECEIVED A COPY OF THE POLICY, READ AND UNDERSTAND THE POLICY, AND AGREE TO COMPLY WITH IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUNDATION'S FINANCE COMMITTEE SERVES AS AUDIT COMMITTEE ON BEHALF OF THE BOARD OF DIRECTORS IN OVERSIGHT OF THE AUDIT PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0270725986
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0IMPROVING STUDENT LITERACY BY SUPPORTING EDUCATORS TO TEACH READING.
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IRS990ScheduleR/PaidEmployeesSharingInd01
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt10
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1THE LEARNING ALLIANCE INC
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt025438252
IRS990/TotalAssetsGrp/BOYAmt023609834
IRS990/TotalAssetsGrp/EOYAmt025438252
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt020285
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IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025438252
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IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,438,252
Liabilities
$20,285
Net assets
$25,417,967
Revenue
$930,060
Expenses
$127,207
Net income
$802,853
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$25.4$0.02$25.4$0.93$0.13$0.80
2024Detailed filing. Detailed filing data is available for this year.$23.6$0.00$23.6$1.02$0.02$1.01
2023Detailed filing. Detailed filing data is available for this year.$20.1$0.00$20.1$20.4$0.27$20.1
Peer Organizations

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