Community Learning Center FY2020 filing

Philadelphia, PAUnknown exempt organization EIN 23-2791129Revenue $1.4M in FY2020Latest return filed May 15, 2022

On file with the IRScommunitylearningcenter.orgPhiladelphia, PA

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See form 990, page 2, part III, line 1 for details.

87¢ of each $1 spent went to programs.
$112K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $105K a year · 7% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$112K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $152K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$227K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
Spent
$1.4M
To programs
87%
Net assets
$581K
By yearFY2020–FY2021
Revenue
$1.4M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.7M
Expenses
$1.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.5M
Net assets
$581K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$581K
FY2021$0

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2021.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.2M Management & general 8% · $109K Fundraising 5% · $74K

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

13 people listed on the 990; $112K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Interim Executive Director
$102,843Pt VII · Sec A
Executive Director
$9,505Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2021FY2020
Kimmell Proctor$128,996$9,505
Linda Helm Krapf—$102,843

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.

See Community Learning Center executive salaries →

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

Provides resources and support to help people achieve their goals.

Questions for Community Learning Center

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2 programs · $1.2M · in their own filed words · FY2019
01

Education -community learning center offers free pre-ged and ged classes in north and west philadelphia; adult basic education (abe) tutoring in north and west philadelphia; and abe, pre-ged, ged, and english as a second language (esl) instruction in west philadelphia.

$1.2Mprogram expense
02

Student support services -with the guidance of CLC'S career coaches, learners explore career interests and set self-directed goals. Career coaches help learners develop life and employability skills and advance to jobs, vocational training, college, or other post-secondary education.

$32Kprogram 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 · FY2022
Total grants receivedfrom 1 funder$152K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$327K
Investment incomeLn 3$76
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$109K
Fundraisingcol D$74K
Owns and owesPt X
$581K
net assets · Ln 32
Cash and savingsLn 1–2$709K
Total assetsLn 16$808K
LiabilitiesLn 26$227K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$818K
Noncash giftsLn 1g$9K
Fees for servicesLn 2g$327K
Investment incomeLn 3$76
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$607K
SavingsLn 2$101K
Cash and savings togetherLn 1–2$709K
Pledges and grants receivableLn 3$17K
Accounts receivableLn 4$36K
Prepaid expenses and deferred chargesLn 9$37K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$808K
LiabilitiesLn 26$227K
Net assetsLn 32$581K
OperationsPt I, VI
EmployeesI 521
VolunteersI 626
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$435K$709K
Land, buildings, equipmentLn 10c$5K$9K
Total assetsLn 16$543K$808K
LiabilitiesLn 26$11K$227K
Net assetsLn 32$532K$581K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$121K$73K$36K$12K
Other salaries and wagesLn 7$758K$737K$15K$5K
Other employee benefitsLn 9$88K$86K$2K$798
Payroll taxesLn 10$65K$62K$2K$946
Other fees for servicesLn 11g$132K$54K$41K$38K
Office expensesLn 13$59K$42K$2K$15K
OccupancyLn 16$125K$125K$502
TravelLn 17$2K$1K$141$156
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$18K$17K$882
Other expenses (24a–d)Ln 24$8K$2K$5K$1K
Total functional expensesLn 25$1.4M$1.2M$109K$74K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 LatestFiled with the IRS May 15, 2022 $1.7M$1.5M$161K$0 990 PDF
FY2020 ViewingFiled with the IRS Apr 5, 2021 $1.4M$1.4M$49K$581K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,428,680 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,016,523$1,101,415
I-9 Program service revenuePrior year $178,180$327,189
I-10 Investment incomePrior year $72$76
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,194,775$1,428,680
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 $965,202$1,031,881
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $348,256$348,050
I-18 Total expensesPrior year $1,313,458$1,379,931
I-19 Revenue less expensesPrior year −$118,683$48,749
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,428,680 across 7 lines filed
VIII-1e Government grants$818,498
VIII-1f All other contributions, gifts and grants$282,917
VIII-1g Noncash contributions (included above)$8,739
VIII-1h Total contributions, gifts and grants$1,101,415
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $327,189$327,189
VIII-3 Investment incomeExcluded from tax $76$76
VIII-12 Total revenueRelated to mission $327,189 · Unrelated business $0 · Excluded from tax $76$1,428,680
Part IX · Statement of functional expenses $1,379,931 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,682 · Management $36,340 · Fundraising $12,114$121,136
IX-7 Other salaries and wagesPrograms $737,268 · Management $15,243 · Fundraising $5,191$757,702
IX-9 Other employee benefitsPrograms $85,565 · Management $1,536 · Fundraising $798$87,899
IX-10 Payroll taxesPrograms $61,954 · Management $2,244 · Fundraising $946$65,144
IX-11g Other fees for servicesPrograms $53,776 · Management $40,747 · Fundraising $37,800$132,323
IX-13 Office expensesPrograms $41,857 · Management $2,180 · Fundraising $15,319$59,356
IX-16 OccupancyPrograms $124,517 · Management $502$125,019
IX-17 TravelPrograms $1,424 · Management $141 · Fundraising $156$1,721
IX-22 Depreciation, depletion and amortizationManagement $4,330$4,330
IX-23 InsurancePrograms $16,682 · Management $882$17,564
IX-24 Other expenses (24a–d)Programs $1,684 · Management $4,870 · Fundraising $1,183$7,737
IX-25 Total functional expensesPrograms $1,197,409 · Management $109,015 · Fundraising $73,507$1,379,931
Part X · Balance sheet $808,085 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $333,911$607,481
X-2 Savings and temporary cash investmentsStart of year $101,192$101,239
X-3 Pledges and grants receivableStart of year $30,161$17,384
X-4 Accounts receivableStart of year $41,180$35,589
X-9 Prepaid expenses and deferred chargesStart of year $31,628$37,153
X-10c Land, buildings and equipment, netStart of year $5,103$9,239
X-16 Total assetsStart of year $543,175$808,085
X-17 Accounts payable and accrued expensesStart of year $10,893$35,454
X-24 Unsecured notes and loans payable$191,600
X-26 Total liabilitiesStart of year $10,893$227,054
X-27 Net assets without donor restrictionsStart of year $303,182$298,295
X-28 Net assets with donor restrictionsStart of year $229,100$282,736
X-32 Total net assets or fund balancesStart of year $532,282$581,031
X-33 Total liabilities and net assetsStart of year $543,175$808,085
Part XI · Reconciliation of net assets $581,031 net assets at year end
XI-1 Total revenue$1,428,680
XI-2 Total expenses$1,379,931
XI-3 Revenue less expenses$48,749
XI-4 Net assets at start of year$532,282
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$581,031

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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