Nonprofit organization founded to improve students with disabilities' access to charter schools and to build charter schools' capacity to offer high quality special education programs.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$644K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $599K a year · 21% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$644K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 14.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $790K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$121K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
+347% vs prior year
Spent
$2.7M
To programs
79%
Net assets
$4.7M
By yearFY2020–FY2024
Revenue
$3.2M
FY2024▲ +347%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$2.8M
FY2022$5.2M
FY2023$709K
FY2024$3.2M
Expenses
$2.7M
FY2024▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.2M
FY2022$2.1M
FY2023$2.2M
FY2024$2.7M
Net assets
$4.7M
FY2024▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.1M
FY2021$2.7M
FY2022$5.8M
FY2023$4.3M
FY2024$4.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2014.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $2.2M Management & general 17% · $457K Fundraising 4% · $105K

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

14 people listed on the 990; $644K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director Co-Founder
$233,347Pt VII · Sec A
Senior Director of Strategy Impact
$152,018Pt VII · Sec A
Senior Director of Educational Leadership
$138,535Pt VII · Sec A
Director of Talent, Culture, and Project Coordination
$120,295Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Lauren Morando Rhim’s $233K as Executive Director Co-Founder is at the 89th percentile of top reported officer pay among 3395 $1–10M education 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lauren Morando Rhim$233,347$241,975$212,143$219,016$208,272
Bryan Rotach——$166,615——
Paul T O'Neill——$115,494$160,871$135,933
Jennifer Coco$152,018$152,875$120,785$100,545—
Megan Ohlssen———$147,211—
Gretchen Stewart$138,535————
Wendy Tucker——$102,233$135,999$126,014
Megan Olhseen————$126,383

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 The Center for Learner Equity INC executive salaries →

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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

Improves disabled students' access to charter schools and builds their special education programs.

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Provided by the organization

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1 program · $2.2M · in their own filed words · FY2024
01

In response to compelling needs in the charter school sector, The National Center for Special Education in Charter Schools NCSECS was launched in October 2013. NCSECS changed its name to The Center for Learner Equity CLE in 2021.

$2.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$790K
See all 3 funders →
Grants paid · 10 grants · $200K · 2021–2023
Crescent City SchoolsLA · FY2023$11,250
Firstline Schools INCLA · FY2022$24,038
Crescent City SchoolsLA · FY2022$24,038
Collegiate AcademiesLA · FY2022$24,038
Crescent City SchoolsLA · FY2021$19,356
Collegiate AcademiesLA · FY2021$19,356
Firstline Schools INCLA · FY2021$19,355

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$2.7M
Fees for servicesLn 2g$298K
Investment incomeLn 3$128K
Money outPt IX
$2.7M
Ln 25
Programscol B$2.2M
Managementcol C$457K
Fundraisingcol D$105K
Owns and owesPt X
$4.7M
net assets · Ln 32
Cash and savingsLn 1–2$3.3M
Total assetsLn 16$4.8M
LiabilitiesLn 26$121K
PeoplePt VI, VII
14
listed · VII A
PaidVII A4
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.7M
Fees for servicesLn 2g$298K
Investment incomeLn 3$128K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$431K
SavingsLn 2$2.8M
Cash and savings togetherLn 1–2$3.3M
Total assetsLn 16$4.8M
LiabilitiesLn 26$121K
Net assetsLn 32$4.7M
OperationsPt I, VI
EmployeesI 516
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$4.0M$3.3M
Total assetsLn 16$4.4M$4.8M
LiabilitiesLn 26$184K$121K
Net assetsLn 32$4.3M$4.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K$1K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$255K$177K$60K$18K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$786K$546K$186K$54K
Pension plan contributionsLn 8$24K$17K$6K$2K
Other employee benefitsLn 9$77K$54K$18K$5K
Payroll taxesLn 10$92K$64K$22K$6K
Management feesLn 11a$0
Legal feesLn 11b$78K$68K$8K$2K
Accounting feesLn 11c$103K$86K$14K$3K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$974K$901K$73K$271
Advertising and promotionLn 12$88K$76K$9K$2K
Office expensesLn 13$39K$28K$9K$2K
Information technologyLn 14$24K$14K$9K$1K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$118K$84K$27K$7K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$5K$4K$1K$314
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$16K$11K$4K$1K
Other expenses (24a–d)Ln 24$32K$21K$11K$392
All other expensesLn 24e$0
Total functional expensesLn 25$2.7M$2.2M$457K$105K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.2M$2.7M$457K$4.7M 990 PDF
FY2023 $709K$2.2M−$1.5M$4.3M 990 PDF
FY2022 $5.2M$2.1M$3.1M$5.8M 990 PDF
FY2021 $2.8M$2.2M$578K$2.7M 990 PDF
FY2020 $2.4M$2.1M$372K$2.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,170,725 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $357,472$2,744,841
I-9 Program service revenuePrior year $208,268$297,793
I-10 Investment incomePrior year $143,278$128,091
I-11 Other revenuePrior year $206$0
I-12 Total revenuePrior year $709,224$3,170,725
I-13 Grants and similar amounts paidPrior year $37,750$1,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $981,388$1,234,759
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,223,901$1,478,204
I-18 Total expensesPrior year $2,243,039$2,713,963
I-19 Revenue less expensesPrior year −$1,533,815$456,762
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $3,170,725 across 5 lines filed
VIII-1f All other contributions, gifts and grants$2,744,841
VIII-1h Total contributions, gifts and grants$2,744,841
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $297,793$297,793
VIII-3 Investment incomeExcluded from tax $128,091$128,091
VIII-12 Total revenueRelated to mission $297,793 · Excluded from tax $128,091$3,170,725
Part IX · Statement of functional expenses $2,713,963 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $1,000$1,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $176,907 · Management $60,282 · Fundraising $17,661$254,850
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $545,535 · Management $185,893 · Fundraising $54,461$785,889
IX-8 Pension plan contributionsPrograms $16,846 · Management $5,740 · Fundraising $1,682$24,268
IX-9 Other employee benefitsPrograms $53,692 · Management $18,296 · Fundraising $5,360$77,348
IX-10 Payroll taxesPrograms $64,144 · Management $21,857 · Fundraising $6,403$92,404
IX-11a Management fees$0
IX-11b Legal feesPrograms $67,945 · Management $8,085 · Fundraising $2,110$78,140
IX-11c Accounting feesPrograms $85,876 · Management $14,154 · Fundraising $3,102$103,132
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $900,840 · Management $73,380 · Fundraising $271$974,491
IX-12 Advertising and promotionPrograms $76,220 · Management $9,070 · Fundraising $2,367$87,657
IX-13 Office expensesPrograms $28,236 · Management $8,980 · Fundraising $1,929$39,145
IX-14 Information technologyPrograms $14,120 · Management $8,601 · Fundraising $1,200$23,921
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $83,872 · Management $27,392 · Fundraising $6,830$118,094
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $3,860 · Management $1,261 · Fundraising $314$5,435
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $11,194 · Management $3,814 · Fundraising $1,117$16,125
IX-24 Other expenses (24a–d)Programs $21,071 · Management $10,601 · Fundraising $392$32,064
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $2,151,358 · Management $457,406 · Fundraising $105,199$2,713,963
Part X · Balance sheet $4,835,478 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $215,999$430,560
X-2 Savings and temporary cash investmentsStart of year $3,797,861$2,840,893
X-3 Pledges and grants receivableStart of year $340,000$1,539,841
X-4 Accounts receivableStart of year $83,768$18,942
X-9 Prepaid expenses and deferred chargesStart of year $4,468$5,242
X-16 Total assetsStart of year $4,442,096$4,835,478
X-17 Accounts payable and accrued expensesStart of year $184,151$120,771
X-26 Total liabilitiesStart of year $184,151$120,771
X-27 Net assets without donor restrictionsStart of year $3,264,410$2,627,774
X-28 Net assets with donor restrictionsStart of year $993,535$2,086,933
X-32 Total net assets or fund balancesStart of year $4,257,945$4,714,707
X-33 Total liabilities and net assetsStart of year $4,442,096$4,835,478
Part XI · Reconciliation of net assets $4,714,707 net assets at year end
XI-1 Total revenue$3,170,725
XI-2 Total expenses$2,713,963
XI-3 Revenue less expenses$456,762
XI-4 Net assets at start of year$4,257,945
XI-10 Net assets at end of year$4,714,707

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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