Community for Learning EIN 87-0745349

Community for Learning FY2021 filing

EIN  87-0745349 Public charity (501(c)(3)) Albuquerque, NM
Form 990 (PDF)
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →
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Verified accurate 9/3/26 · see original filing: IRS
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Size
$1–10M
What they do
Helps individuals and families meet social, emotional, and educational needs through community services.
Leadership
Anne R Apodaca · Executive Director · $62K
Money in and out
$304K revenue, $436K expenses
Bottom line
80% program efficiency

Helps individuals and families meet social, emotional, and educational needs through community services. For fiscal year 2021 it reported $304K in revenue, $436K in expenses, and $-73K in net assets.Pt I

Where the money goes · FY2021
Total revenue
$304K
Pt VIII · Ln 12
Total expenses
$436K
Pt IX · Ln 25
Net assets
$-73K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$132K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.20
Program efficiency
80%
of spending reaches programs
Operating runway
0.1mo
months of highly liquid reserves at operating expense rate
Surplus margin
-44%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$304K
FY2021▼ -69%
Expenses
$436K
FY2021▼ -48%
Total assets
$27K
FY2021▼ -85%
Total liabilities
$100K
FY2021▼ -16%
Total revenue
$304K
Pt VIII · Ln 12
Total expenses
$436K
Pt IX · Ln 25
Net assets
$-73K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$132K
Total assetsPt X · Ln 16$27K
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46
Mission & Programs · Part III

Where the work happens

2 program services account for $347K of program spending, described in the organization's own filed words · FY2020.
01

Project seal (social, emotional, academic learning)and 21ST CCLC: free out of school time programs are offered to eligible students at title 1 schools in new mexico. We teach children how to think, learn, and ultimately, how to succeed on their own. We also offer second step programs in many schools.

$227Kprogram expense
02

Before and After School Programs

CFLS out of school time programs are more than just safety nets. They promote positive development and expand childrens goals for school and beyond. We do this by offering children academic support in reading and math, homework help, social-emotional learning and fun recreational activities.

$120Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCommunity for Learning
EINHdr · item D87-0745349
Principal addressHdr · item CAlbuquerque, NM
WebsiteHdr · item Jnmcommunityfaithlinks.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNM
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P99)
Ruling yearIRS BMFFeb 2007

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
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
Executive Director
$62,308Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Anne R Apodaca’s $84K as Executive Director is at the 21st percentile of top reported officer pay among 3864 $1–10M human services 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 · 1 named individual · Part VII

NameFY2024FY2021
Anne R Apodaca$84,135$62,308

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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Statement of Revenue

Part VIII
Contributions & grants$165K · 54%
Program service revenue$138K · 46%
Contributions & grants54%$165K
Program service revenue46%$138K
— government grantsLn 1e$45K
Total revenueLn 12$304K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.20
Program services80%$347K
Management & general20%$89K
Total functional expensesLn 25$436K

Balance Sheet

Part X · end of year
CashLn 1$3K
Total assetsLn 16$27K
Total liabilitiesLn 26$100K
Total net assetsLn 32$-73K
Months of cash on handcomputed0.1

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $3K · Operating expenses/yr $436K
0.1 months
Where the money goes
Program services
Program services $347K · Total expenses $436K
80%
Management & General
Management & general $89K · Total expenses $436K
20%
Fundraising
Fundraising $0 · Total expenses $436K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $66K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $165K · Total revenue $304K
54%
Government reliance
Government grants $45K · Total revenue $304K
15%
Earned-income share
Program service revenue $138K · Total revenue $304K
46%
Investment reliance
Investment income $0 · Total revenue $304K
0%
Program self-sufficiency
Program service revenue $138K · Total expenses $436K
32%
Growth & trend
Revenue growth (YoY)
This year $304K · Prior year $984K
-69%
Net-asset trend (YoY)
End of year $-73K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $304K · Expenses $436K
-44%
Liabilities-to-Assets
Total liabilities — · Total assets $27K
Net-asset ratio
Net assets $-73K · Total assets $27K
-268%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $27K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Anne R Apodaca · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $62K · Total expenses $436K
14%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $313K · Total expenses $436K
72%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 20%
Fundraising cost ratio 0%
Revenue growth -69%
Accounting fee ratio 4%

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.

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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)$2.2M revenue · ⤓ 990 PDF
FY2024$1.8M revenue · ⤓ 990 PDF
FY2023$1.4M revenue · ⤓ 990 PDF
FY2022$1.8M revenue · ⤓ 990 PDF
FY2021$304K revenue · viewing · ⤓ 990 PDF
FY2020$984K revenue · ⤓ 990 PDF

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Sources

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