The Center for Learner Equity INC FY2022 filing

Tax-deductible

New York, NY501(c)(3)EducationEIN 46-3576125

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.
72¢ of each $1 spent went to programs.
$836K 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

FY2022 · 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$836K
to officers and key staff · 39% of spending
Concern: pay to officers and key staff is 39% of spending; over 30%.
Pt VII · Sec A
Cash reserves
23 mo
of spending, in cash
Looks good: 23.4 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
$74K
1% of total assets
Looks good: liabilities are 1% 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
$5.2M
+89% vs prior year
Spent
$2.1M
To programs
72%
Net assets
$5.8M
By yearFY2020–FY2024
Revenue
$5.2M
FY2022▲ +89%
Revenue by fiscal year
FY2020$2.4M
FY2021$2.8M
FY2022$5.2M
FY2023$709K
FY2024$3.2M
Expenses
$2.1M
FY2022▼ -3%
Expenses by fiscal year
FY2020$2.1M
FY2021$2.2M
FY2022$2.1M
FY2023$2.2M
FY2024$2.7M
Net assets
$5.8M
FY2022▲ +117%
Net assets by fiscal year
FY2020$2.1M
FY2021$2.7M
FY2022$5.8M
FY2023$4.3M
FY2024$4.7M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Jul 2014.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $1.5M Management & general 26% · $547K Fundraising 3% · $56K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

17 people listed on the 990; $836K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director & Co-Fo
$212,143Pt VII · Sec A
Senior Director of Operations
$166,615Pt VII · Sec A
Local Policy Manager
$120,785Pt VII · Sec A
Research Director
$118,862Pt VII · Sec A
Senior Fellow & Co-Founder
$115,494Pt VII · Sec A
Senior Director of Policy
$102,233Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Chair
$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———
Lauren Morando Rhim——$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———
Megan Ohlssen———$147,211—
Gretchen Stewart$138,535————
Wendy Tucker——$102,233$135,999$126,014

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.

Provided by the organization

This section is blank until The Center for Learner Equity INC claims this page.

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1 program service account for $1.5M of program spending, described in the organization's own filed words · FY2022.
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 in 2021.

$1.5Mprogram expense

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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 FY2022 990, line by line.

1The main four
Money inPt VIII
$5.2M
Ln 12
Gifts and grantsLn 1h$4.7M
Fees for servicesLn 2g$494K
Investment incomeLn 3$14K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.5M
Managementcol C$547K
Fundraisingcol D$56K
Owns and owesPt X
$5.8M
net assets · Ln 32
Cash and savingsLn 1–2$4.1M
Total assetsLn 16$5.9M
LiabilitiesLn 26$74K
PeoplePt VI, VII
17
listed · VII A
PaidVII A6
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.7M
Government grantsLn 1e$56K
Fees for servicesLn 2g$494K
Investment incomeLn 3$14K
Other incomeLn 4–11$3K
Total revenueLn 12$5.2M
Assets in detailPt X, end of year
CashLn 1$114K
SavingsLn 2$4.0M
Cash and savings togetherLn 1–2$4.1M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$190
Total assetsLn 16$5.9M
LiabilitiesLn 26$74K
Net assetsLn 32$5.8M
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 FY22End FY22
Cash and savingsLn 1–2$740K$4.1M
Land, buildings, equipmentLn 10c$259$0
Total assetsLn 16$2.8M$5.9M
LiabilitiesLn 26$93K$74K
Net assetsLn 32$2.7M$5.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$96K$96K
Pay of current officers, directors and key staffLn 5$339K$229K$97K$13K
Other salaries and wagesLn 7$884K$596K$253K$35K
Other employee benefitsLn 9$23K$16K$7K$921
Payroll taxesLn 10$106K$71K$30K$4K
Legal feesLn 11b$35K$34K$630
Accounting feesLn 11c$41K$41K
Other fees for servicesLn 11g$428K$359K$69K$325
Office expensesLn 13$42K$25K$16K$985
OccupancyLn 16$4K$3K$1K$167
TravelLn 17$99K$74K$25K$89
Depreciation, depletion and amortizationLn 22$4K$2K$1K$144
InsuranceLn 23$13K$9K$4K$507
Other expenses (24a–d)Ln 24$5K$4K$1K$13
Total functional expensesLn 25$2.1M$1.5M$547K$56K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.2M$2.7M$457K$4.7M 990 PDF
FY2023 $709K$2.2M−$1.5M$4.3M 990 PDF
FY2022 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $5,242,270 across 7 lines filed
VIII-1e Government grants$55,868
VIII-1f All other contributions, gifts and grants$4,675,795
VIII-1h Total contributions, gifts and grants$4,731,663
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $493,860$493,860
VIII-3 Investment incomeExcluded from tax $13,976$13,976
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,771$2,771
VIII-12 Total revenueRelated to mission $493,860 · Unrelated business $0 · Excluded from tax $16,747$5,242,270
Part IX · Statement of functional expenses $2,118,692 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $96,155$96,155
IX-5 Pay of current officers, directors and key staffPrograms $228,647 · Management $97,259 · Fundraising $13,468$339,374
IX-7 Other salaries and wagesPrograms $595,782 · Management $253,426 · Fundraising $35,093$884,301
IX-9 Other employee benefitsPrograms $15,620 · Management $6,654 · Fundraising $921$23,195
IX-10 Payroll taxesPrograms $71,075 · Management $30,264 · Fundraising $4,191$105,530
IX-11b Legal feesPrograms $34,206 · Management $630$34,836
IX-11c Accounting feesManagement $41,335$41,335
IX-11g Other fees for servicesPrograms $358,566 · Management $68,654 · Fundraising $325$427,545
IX-13 Office expensesPrograms $24,641 · Management $16,117 · Fundraising $985$41,743
IX-16 OccupancyPrograms $2,839 · Management $1,209 · Fundraising $167$4,215
IX-17 TravelPrograms $74,102 · Management $25,112 · Fundraising $89$99,303
IX-22 Depreciation, depletion and amortizationPrograms $2,440 · Management $1,297 · Fundraising $144$3,881
IX-23 InsurancePrograms $8,605 · Management $3,575 · Fundraising $507$12,687
IX-24 Other expenses (24a–d)Programs $3,579 · Management $1,000 · Fundraising $13$4,592
IX-25 Total functional expensesPrograms $1,516,257 · Management $546,532 · Fundraising $55,903$2,118,692
Part X · Balance sheet $5,865,865 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $232,714$113,525
X-2 Savings and temporary cash investmentsStart of year $507,757$4,017,733
X-3 Pledges and grants receivableStart of year $1,987,476$1,632,838
X-4 Accounts receivableStart of year $24,518$96,101
X-9 Prepaid expenses and deferred chargesStart of year $4,965$5,478
X-10c Land, buildings and equipment, netStart of year $259$0
X-15 Other assetsStart of year $190$190
X-16 Total assetsStart of year $2,761,501$5,865,865
X-17 Accounts payable and accrued expensesStart of year $55,827$74,105
X-19 Deferred revenueStart of year $37,492$0
X-26 Total liabilitiesStart of year $93,319$74,105
X-27 Net assets without donor restrictionsStart of year $434,045$3,626,453
X-28 Net assets with donor restrictionsStart of year $2,234,137$2,165,307
X-32 Total net assets or fund balancesStart of year $2,668,182$5,791,760
X-33 Total liabilities and net assetsStart of year $2,761,501$5,865,865
Part XI · Reconciliation of net assets $5,791,760 net assets at year end
XI-1 Total revenue$5,242,270
XI-2 Total expenses$2,118,692
XI-3 Revenue less expenses$3,123,578
XI-4 Net assets at start of year$2,668,182
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,791,760

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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