Llirrafo Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
OFARRILL LEARNING CENTER IS LOCATED IN MIAMI, FL AND INCORPORATED OCTOBER 29, 1996. ITS PRIMARY PURPOSE IS TO SERVE THE MULTICULTURAL COMMUNITY BY PROVIDING THE APPROPRIATE DEVELOPMENT ACTIVITIES FOR CHILDREN AND SOCIAL SUPPORTIVE SERVICES FOR THEIR FAMILIES.
- Income
- $3.6 million
- Spending
- $3.6 million
- Spent on programs
- 98%
- Reserves
- 0.5 months of spending
- Largest source of income
- fees for its services, 97%
- Employees
- 60
- Highest pay
- $133,249, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 39 out of 100. Higher than 8% of charities in its peer group (human services, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.5 months of spending.
Debt
2 of 20It owes 83% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Income trend
10 of 15Income fell 6% on the year before.
Spending floor
15 of 1598% of spending went to programs.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $2.4 million spent. HEAD START FUNDS DAY CARE ACTIVITIES PROVIDED TO THE COMMUNITY AT NO CHARGE TO CHILDREN 3-5.
- $162,800 spent. OFFICE OF MANAGEMENT AND BUDGET -THIS PROGRAM PROVIDES CHILDREN 3-5 A FOUNDATION TO BE BETTER PREPARED FOR SCHOOL. PSYCHOLOGICAL SERVICES ARE ALSO PROVIDED FOR THOSE WHO NEED IT. IN ADDITION, IT PROVIDES TUTORING FOR AFTER SCHOOL CHILDREN TO HELP THEM SUCCEED IN SCHOOL.
- $230,156 spent. THE CHILDREN'S TRUST-THIS PROGRAM PROVIDES CHILDREN HIGH QUALIFY SERVICES WITH THE GOAL OF IMPLEMENTING BEST PRACTICES AND IMPROVING THEIR LIVES AND THOSE OF THEIR FAMILIES.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1997.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.