Academy for Learning and Character Development
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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Complaints
Academy for Learning and Character Development does not meet the following 5 Standards for Charity Accountability:
Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.
The charity does not meet this Standard because:
Executive Director also serves as the board chairperson.
Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
The charity does not meet this Standard because:
Organization does not produce an annual report.
Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
The charity does not meet this Standard because:
Organization's Form 990 is not posted to their website.
Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.
The charity does not meet this Standard because:
Organization does not have a privacy policy.
The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 2, 8, 9, 10, 12, 13, 19
Academy for Learning and Character Development meets the remaining 8 Standards for Charity Accountability.
Stated Purpose:
The mission of The Academy for Learning and Character Development is to provide a safe and affordable child care in a developmentally appropriate environment for disadvantaged preschool and school age children. Our focus is to provide stimulating early care and an education which promotes each child's social/emotional, physical and cognitive development.
Year, State Incorporated:
1996, AL
ALCD assists low-income parents by providing services based on the family’s ability to pay. Children from battered homes, veterans, and homeless families are admitted to our program free of charge. This is significant because ALCD fills the gap between those who can pay and those who can’t. We offer our services to the community so that low-income parents can obtain meaningful careers, career advancement and/or further their education while their children are being cared for in a safe, nurturing and stimulating program. Our organization works with low wealth families on a daily basis, providing them with the child care needed so that the parents may work and free themselves from dependence on government assistance.
For the year ended December 31, 2023, Academy for Learning and Character Development's program expenses were:
| Childcare | $0 |
Chief Executive
Sylvia Collins, Executive Director
Board Size
6
Method(s) Used:
Telephone appeals, Print advertisements (newspapers, magazines, etc.), Television, Grant proposals, Cause-related marketing (affinity credit cards, consumer product sales, etc.), Other
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Academy for Learning and Character Development's IRS Form 990-EZ for the year ended December 31, 2023.
Source of Funds
| Other revenue | $0 |
| Investment income | $0 |
| Program service revenue | $0 |
| Contributions, gifts, grants, and similar amounts received | $0 |
| Total Income | $0 |
| Total Income | $0 |
| Total expenses: | $0 |
| Program expenses | $0 |
| Fundraising expenses | $0 |
| Administrative expenses | $0 |
| Other expenses | $0 |
| Income in Excess of Expenses | $0 |
| Beginning Net Assets | $209,468 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $209,468 |
| Total Liabilities | $0 |
| Total Assets | $0 |
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.
RELATED CONTENT
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Meets Standards
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Standards Not Met
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Did Not Disclose
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Review in Progress
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Unable to Verify
Report completed by:
BBB Serving North Alabama