Classroom 2 Community INC EIN 52-0852549 Form 990 (PDF) Claim this org

Classroom 2 Community INC FY2021 filing

Not yet claimed Claim this org →

Helps adults learn English to improve their lives and community. For fiscal year 2021 it reported $1.4M in revenue, $1.3M in expenses, and $438K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Rockville, MD
Website
www.lcmcmd.org
Filings
6 on file (2020–2021)
Revenue
$1.4MFY2021
Expenses
$1.3M
Net assets
$438K
People
11
Filings
6
Updates
0
More identity details & actions ⌄
EIN  52-0852549 Public charity (501(c)(3)) Rockville, MD
Form 990 (PDF)
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →
Compare with another nonprofit →
Is this your organization?
Claim this profile to manage it and share your story.
Claim
Provided by the organization

This section is blank until Classroom 2 Community INC claims this page.

Know this organization? Claim it to add your story

Size
$1–10M
What they do
Helps adults learn English to improve their lives and community.
Leadership
Gabriel Martinez Cabrera · Executive Direc · $105K
Money in and out
$1.4M revenue, $1.3M expenses
Bottom line
94% program efficiency
Where the money goes · FY2021
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$438K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $85K
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.04 Fundraising $0.02
Program efficiency
94%
of spending reaches programs
Operating runway
4.1mo
months of highly liquid reserves at operating expense rate
Surplus margin
+6%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$1.4M
FY2021▲ +10%
Expenses
$1.3M
FY2021▲ +4%
Total assets
$534K
FY2021▲ +31%
Total liabilities
$96K
FY2021▲ +74%
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$438K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$85K
Total assetsPt X · Ln 16$534K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410
Mission & Programs · Part III

Where the work happens

2 program services account for $1.2M of program spending, described in the organization's own filed words · FY2020.
01

English as a Second Language Classes

conducted English as a Second Language (ESL) classes meeting Maryland Department of Labor, Licensing and Regulation (DLLR) standards for adult ESL education. Professional teachers were employed to conduct 8-10 week classes providing 75 hours of instruction to 1,107 adult learners at levels ranging from low beginning to advanced.

$637Kprogram expense
02

Promotion of literacy in Montgomery County, Maryland, by providing free individual instruction to 1,013 adult learners by over 500 trained volunteers. Tutoring is provided to both individuals needing adult basic reading and writing skills and to English as a Second Language (ESL) learners.

$552Kprogram expense

Run this program? Claim this org to tell your story

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CClassroom 2 Community INC
EINHdr · item D52-0852549
Principal addressHdr · item CRockville, MD
WebsiteHdr · item Jwww.lcmcmd.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B61Z)
Ruling yearIRS BMFDec 1968

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b10
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$104,588Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Gabriel Martinez Cabrera’s $117K as Executive Director is at the 43rd percentile of top reported officer pay among 3393 $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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Gabriel Martinez Cabrera$116,587
Gabriel Martinez Cabrera$111,547$105,330$108,068$104,588$101,405

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 Classroom 2 Community INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Statement of Revenue

Part VIII
Contributions & grants$1.3M · 95%
Program service revenue$51K · 4%
Other revenue$18K · 1%
Contributions & grants95%$1.3M
Program service revenue4%$51K
Other revenue1%$18K
— government grantsLn 1e$959K
Total revenueLn 12$1.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.04 Fundraising $0.02
Program services94%$1.2M
Management & general4%$48K
Fundraising2%$30K
Total functional expensesLn 25$1.3M

Balance Sheet

Part X · end of year
CashLn 1$417K
Total assetsLn 16$534K
Total liabilitiesLn 26$96K
Total net assetsLn 32$438K
Months of cash on handcomputed4.0

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $417K · Operating expenses (Pt IX) $1.3M · Less non-cash grants $51K · Cash operating expenses/yr $1.2M
4.1 months
Where the money goes
Program services
Program services $1.2M · Total expenses $1.3M
94%
Management & General
Management & general $48K · Total expenses $1.3M
4%
Fundraising
Fundraising $30K · Total expenses $1.3M
2%
Cost to raise $1
Fundraising expense (2-yr avg) $65K · Solicited contributions (2-yr avg) $456K
$0.14 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.3M · Total revenue $1.4M
95%
Government reliance
Government grants $959K · Total revenue $1.4M
71%
Earned-income share
Program service revenue $51K · Total revenue $1.4M
4%
Investment reliance
Investment income $-1K · Total revenue $1.4M
-0.09%
Program self-sufficiency
Program service revenue $51K · Total expenses $1.3M
4%
Growth & trend
Revenue growth (YoY)
This year $1.4M · Prior year $1.2M
+10%
Net-asset trend (YoY)
End of year $438K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.4M · Expenses $1.3M
+6%
Liabilities-to-Assets
Total liabilities — · Total assets $534K
Net-asset ratio
Net assets $438K · Total assets $534K
82%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $534K
0%
People & payroll
Highest Reported Total Compensation
Individual Gabriel Martinez Cabrera · Reported title Executive Direc · Highest reported compensation $105K · Total expenses $1.3M
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.0M · Total expenses $1.3M
80%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 4%
Fundraising cost ratio 2%
Revenue growth 10%
Investment management fee ratio 0%
Legal fee ratio 0.04%
Accounting fee ratio 4%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

Similar Organizations

Closest in mission — by what they do
See all organizations like Classroom 2 Community INC →

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.4M revenue · ⤓ 990 PDF
FY2024$1.8M revenue · ⤓ 990 PDF
FY2023$1.7M revenue · ⤓ 990 PDF
FY2022$1.7M revenue · ⤓ 990 PDF
FY2021$1.4M revenue · viewing · ⤓ 990 PDF
FY2020$1.2M revenue · ⤓ 990 PDF

Want to add your own materials alongside these filings? Claim this org

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.