Learning Works

Learning Works maintains stable finances with no reported officer compensation, directing all funds to programs and operations.

EIN: 10353682 · Portland, ME · NTEE: P280 · Updated: 2026-03-28

$2.8MRevenue

$1.8MAssets

95/100Mission Score (Excellent)

P280

About Learning Works

Learning Works (EIN: 10353682) is a nonprofit organization based in Portland, ME, classified under NTEE code P280. The organization reported total revenue of $2.8M and total assets of $1.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Learning Works's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Learning Works demonstrates generally stable financial health, with revenues and expenses fluctuating but remaining within a consistent range over the past decade. For instance, in the 202306 period, the organization reported revenues of $3,188,418 against expenses of $2,656,420, indicating a surplus. While there have been periods of deficit spending, such as in 202206 where expenses ($2,361,454) exceeded revenue ($2,036,254), the overall trend suggests a capacity to manage its financial operations. The organization's assets have shown growth, increasing from $965,421 in 202206 to $1,551,859 in 202306, which is a positive indicator of financial stability.

The spending efficiency appears to be strong, particularly given the consistent reporting of 0% officer compensation across all available filings. This suggests that a very high proportion of funds are directed towards programmatic activities and operational costs rather than executive salaries. The absence of reported officer compensation is a significant positive for transparency and donor confidence, indicating a commitment to maximizing direct impact. The organization's liabilities have also remained manageable relative to its assets, further supporting its financial prudence.

Overall, Learning Works exhibits a commendable level of financial transparency through its consistent IRS 990 filings and the clear allocation of resources. The lack of executive compensation is a standout feature, reinforcing its dedication to its mission. While revenue can fluctuate, the organization has demonstrated resilience and a growing asset base, suggesting a well-managed and financially responsible operation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Learning Works with a Mission Score of 95 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 90%
fundraising: 0%

According to IRS 990 filings, Learning Works allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Learning Works consistently reports 0% officer compensation across all 13 available filings, indicating that no funds are allocated to executive salaries, which is highly unusual and suggests a strong commitment to directing resources towards its mission.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Learning Works's IRS 990 filings:

Periods of deficit spending (e.g., 202206, 201906, 201706, 201606, 201506) where expenses exceeded revenue, though often recovered in subsequent periods.

Strengths

The following positive indicators were identified for Learning Works:

Consistent 0% officer compensation across all filings, indicating extremely high efficiency in directing funds to mission.
Growing asset base, with assets increasing from $965,421 in 202206 to $1,551,859 in 202306.
Demonstrated ability to generate revenue surpluses, such as the $532,000 surplus in 202306.
Long filing history (13 filings) indicating consistent transparency and compliance.

Frequently Asked Questions about Learning Works

Is Learning Works a good charity?

Based on the provided data, Learning Works appears to be a very good charity. It consistently reports 0% officer compensation, indicating a strong commitment to program spending. Its assets have grown, and it generally manages its finances responsibly, as seen in the 202306 period with a revenue surplus of over $500,000.

How has Learning Works' financial health changed over time?

Learning Works has shown fluctuations in revenue and expenses but has maintained a generally stable financial position. While there were periods of deficit spending (e.g., 202206, 201906), it has also had surpluses (e.g., 202306, 201806). Assets have shown a positive trend, increasing from $965,421 in 202206 to $1,551,859 in 202306.

What is Learning Works' approach to executive compensation?

Learning Works has a highly unusual and commendable approach to executive compensation, consistently reporting 0% officer compensation in all 13 available IRS 990 filings. This means no funds are reported as being paid to officers, suggesting a volunteer-led executive team or a structure where executive salaries are covered by other means not reported as officer compensation, which is highly efficient for a nonprofit.

Filing History

IRS 990 filing history for Learning Works showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Learning Works's revenue has grown by 4.8%, moving from $3.0M to $3.2M. Total assets decreased by 29.1% over the same period, from $2.2M to $1.6M. Total functional expenses fell by 14.4%, from $3.1M to $2.7M. In its most recent filing year (2023), Learning Works reported a surplus of $532K, with revenue exceeding expenses. The organization holds $425K in liabilities against $1.6M in assets (debt-to-asset ratio: 27.4%), resulting in net assets of $1.1M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$3.2M	$2.7M	$1.6M	$425K	—	View 990
2022	$2.0M	$2.4M	$965K	$377K	—	View 990
2021	$2.6M	$2.6M	$1.4M	$498K	—	View 990
2020	$2.5M	$2.6M	$1.5M	$642K	—	View 990
2019	$2.7M	$2.7M	$1.3M	$382K	—	View 990
2018	$2.7M	$2.5M	$1.4M	$374K	—	View 990
2017	$3.5M	$3.7M	$1.2M	$466K	—	View 990
2016	$4.1M	$4.2M	$1.5M	$545K	—	View 990
2015	$4.1M	$4.3M	$1.8M	$626K	—	View 990
2014	$4.4M	$3.9M	$1.9M	$722K	—	View 990
2013	$3.2M	$3.1M	$1.7M	$1.0M	—	View 990
2012	$2.7M	$2.7M	$1.6M	$1.1M	—	View 990
2011	$3.0M	$3.1M	$2.2M	$1.7M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $3.2M, expenses of $2.7M, and assets of $1.6M (revenue +56.6% year-over-year).
2022: Revenue of $2.0M, expenses of $2.4M, and assets of $965K (revenue -22.0% year-over-year).
2021: Revenue of $2.6M, expenses of $2.6M, and assets of $1.4M (revenue +4.5% year-over-year).
2020: Revenue of $2.5M, expenses of $2.6M, and assets of $1.5M (revenue -7.5% year-over-year).
2019: Revenue of $2.7M, expenses of $2.7M, and assets of $1.3M (revenue -1.1% year-over-year).
2018: Revenue of $2.7M, expenses of $2.5M, and assets of $1.4M (revenue -22.9% year-over-year).
2017: Revenue of $3.5M, expenses of $3.7M, and assets of $1.2M (revenue -14.4% year-over-year).
2016: Revenue of $4.1M, expenses of $4.2M, and assets of $1.5M (revenue -0.2% year-over-year).
2015: Revenue of $4.1M, expenses of $4.3M, and assets of $1.8M (revenue -6.4% year-over-year).
2014: Revenue of $4.4M, expenses of $3.9M, and assets of $1.9M (revenue +36.8% year-over-year).
2013: Revenue of $3.2M, expenses of $3.1M, and assets of $1.7M (revenue +18.9% year-over-year).
2012: Revenue of $2.7M, expenses of $2.7M, and assets of $1.6M (revenue -10.5% year-over-year).
2011: Revenue of $3.0M, expenses of $3.1M, and assets of $2.2M.

Data Sources and Methodology

This transparency report for Learning Works is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.