The Center for Dynamic Learning INC FY2023 filing

Tax-deductible

Providence, RI501(c)(3)Arts & CultureEIN 20-3056191Revenue $636K in FY2023

On file with the IRScdlri.org1 Louisa St, 02905-2014 · Providence, RITax-exempt since Jan 2009Publicly supported charity — 170(b)(1)(A)(vi)

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The Center for Dynamic Learning inspires youth to cultivate career readiness and workforce skills through science, art and theatre programs.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$71K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
2 of 5
filings with a surplus
Average deficit $34K a year · 7% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$71K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $22K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$158K
72% of total assets
Worth a look: liabilities are 72% of assets; over 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$636K
+9% vs prior year
Spent
$567K
To programs
74%
Net assets
$61K
By yearFY2020–FY2024
Revenue
$636K
FY2023▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$346K
FY2021$431K
FY2022$581K
FY2023$636K
FY2024$329K
Expenses
$567K
FY2023▲ +41%
Tap a bar for its year
Expenses by fiscal year
FY2020$560K
FY2021$583K
FY2022$401K
FY2023$567K
FY2024$381K
Net assets
$61K
FY2023▲ +474%
Tap a bar for its year
Net assets by fiscal year
FY2020−$81K
FY2021−$183K
FY2022−$16K
FY2023$61K
FY2024$9K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $417K Management & general 25% · $143K Fundraising 1% · $7K

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

6 people listed on the 990; $71K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$71,400Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Elizabeth Cunha’s $42K as Executive Director is at the 37th percentile of top reported officer pay among 2215 $100K–1M arts & culture 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Elizabeth Cunha$42,000$71,400$47,118$59,791$58,912
Kevin Cunha———$38,400$40,918

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

Inspires youth career readiness and workforce skills through science, art, and theatre programs.

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Provided by the organization

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1 program · $417K · in their own filed words · FY2023
01

In collaboration with the neighborhood health plan of rhode island, the center for dynamic learning continued an initiative to address the prevention and intervention of childhood obesity in elementary school-aged youth through camp fit n fun.

$417Kprogram expense

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
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$636K
Ln 12
Fees for servicesLn 2g$383K
Gifts and grantsLn 1h$251K
Investment incomeLn 3$1K
Money outPt IX
$567K
Ln 25
Programscol B$417K
Managementcol C$143K
Fundraisingcol D$7K
Owns and owesPt X
$61K
net assets · Ln 32
Cash and savingsLn 1–2$124K
Total assetsLn 16$218K
LiabilitiesLn 26$158K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$251K
Fees for servicesLn 2g$383K
Investment incomeLn 3$1K
Total revenueLn 12$636K
Assets in detailPt X, end of year
CashLn 1$124K
Cash and savings togetherLn 1–2$124K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$218K
LiabilitiesLn 26$158K
Net assetsLn 32$61K
OperationsPt I, VI
EmployeesI 514
VolunteersI 6250
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$180K$124K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$277K$218K
LiabilitiesLn 26$293K$158K
Net assetsLn 32−$16K$61K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$71K$18K$54K
Other salaries and wagesLn 7$286K$285K$975
Pension plan contributionsLn 8$1K$1K
Other employee benefitsLn 9$19K$19K
Payroll taxesLn 10$36K$31K$4K
Accounting feesLn 11c$13K$13K
Other fees for servicesLn 11g$4K$3K$564
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$36K$36K
OccupancyLn 16$17K$2K$15K
TravelLn 17$5K$5K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$62K$54K$8K
Total functional expensesLn 25$567K$417K$143K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $329K$381K−$52K$9K 990 PDF
FY2023 Viewing $636K$567K$69K$61K 990 PDF
FY2022 $581K$401K$180K−$16K 990 PDF
FY2021 $431K$583K−$152K−$183K 990 PDF
FY2020 $346K$560K−$214K−$81K 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 FY2023 990 (6 parts)
Part I · Summary $635,872 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $360,812$251,304
I-9 Program service revenuePrior year $220,213$383,401
I-10 Investment incomePrior year $0$1,167
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $581,025$635,872
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $188,028$413,817
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $213,174$153,424
I-18 Total expensesPrior year $401,202$567,241
I-19 Revenue less expensesPrior year $179,823$68,631
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $635,872 across 5 lines filed
VIII-1f All other contributions, gifts and grants$251,304
VIII-1h Total contributions, gifts and grants$251,304
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $383,401$383,401
VIII-3 Investment incomeExcluded from tax $1,167$1,167
VIII-12 Total revenueRelated to mission $383,401 · Unrelated business $0 · Excluded from tax $1,167$635,872
Part IX · Statement of functional expenses $567,241 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $17,918 · Management $53,550$71,468
IX-7 Other salaries and wagesPrograms $284,923 · Management $975$285,898
IX-8 Pension plan contributionsManagement $1,488$1,488
IX-9 Other employee benefitsPrograms $19,185$19,185
IX-10 Payroll taxesPrograms $31,303 · Management $4,475$35,778
IX-11c Accounting feesManagement $13,038$13,038
IX-11g Other fees for servicesPrograms $3,196 · Management $564$3,760
IX-12 Advertising and promotionFundraising $6,864$6,864
IX-13 Office expensesManagement $36,189$36,189
IX-16 OccupancyPrograms $2,046 · Management $15,320$17,366
IX-17 TravelPrograms $4,540$4,540
IX-23 InsuranceManagement $9,198$9,198
IX-24 Other expenses (24a–d)Programs $54,054 · Management $8,415$62,469
IX-25 Total functional expensesPrograms $417,165 · Management $143,212 · Fundraising $6,864$567,241
Part X · Balance sheet $218,305 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $180,315$123,674
X-4 Accounts receivableStart of year $96,389$94,631
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $276,704$218,305
X-26 Total liabilitiesStart of year $292,918$157,590
X-27 Net assets without donor restrictionsStart of year −$16,214$60,715
X-32 Total net assets or fund balancesStart of year −$16,214$60,715
X-33 Total liabilities and net assetsStart of year $276,704$218,305
Part XI · Reconciliation of net assets $60,715 net assets at year end
XI-1 Total revenue$635,872
XI-2 Total expenses$567,241
XI-3 Revenue less expenses$68,631
XI-4 Net assets at start of year−$16,214
XI-8 Prior period adjustments$8,298
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$60,715

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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