Civic Intelligence

Center for Learning Unlimited Incorporated

990 • Fiscal year 2017 • EIN 33-0960142

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 11, 2018

2785 Pacific Coast HighwayTorrance, CA 90505

(310) 997-1900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.90x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$119,360

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

5th percentile

-24%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

4.3%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$141,854

Down $45,900 (-24%) from 2016

Net Assets

Up

$14,431

Up $9,103 (+171%) from 2016

Liabilities

Down

$127,423

Down $55,003 (-30%) from 2016

Revenue

Up

$1,347,158

Up $55,887 (+4.3%) from 2016

Expenses

Up

$1,338,055

Up $68,193 (+5.4%) from 2016

Net Income

Down

$9,103

Down $12,306 (-57%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $211,160Liabilities 2011: $181,804Net Assets 2011: $29,3562011Assets 2012: $321,625Liabilities 2012: $184,175Net Assets 2012: $137,4502012Assets 2013: $243,443Liabilities 2013: $181,557Net Assets 2013: $61,8862013Assets 2014: $241,203Liabilities 2014: $177,365Net Assets 2014: $63,8382014Assets 2015: $245,858Liabilities 2015: $261,939Net Assets 2015: -$16,0812015Assets 2016: $187,754Liabilities 2016: $182,426Net Assets 2016: $5,3282016Assets 2017: $141,854Liabilities 2017: $127,423Net Assets 2017: $14,4312017Assets 2018: $301,686Liabilities 2018: $201,204Net Assets 2018: $100,4822018Assets 2019: $356,569Liabilities 2019: $59,491Net Assets 2019: $297,0782019Assets 2020: $904,379Liabilities 2020: $278,352Net Assets 2020: $626,0272020Assets 2021: $1,096,053Liabilities 2021: $287,980Net Assets 2021: $808,0732021Assets 2022: $1,213,901Liabilities 2022: $252,061Net Assets 2022: $961,8402022Assets 2023: $1,792,112Liabilities 2023: $266,928Net Assets 2023: $1,525,1842023Assets 2024: $2,573,710Liabilities 2024: $632,801Net Assets 2024: $1,940,9092024

Highlighted filing

2017

Assets$141,854
Liabilities$127,423
Net Assets$14,431

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,205,4552011Expenses 2012: $1,419,3042012Expenses 2013: $1,519,2442013Revenue 2014: $1,402,593Expenses 2014: $1,400,641Net Income 2014: $1,9522014Revenue 2015: $1,254,945Expenses 2015: $1,334,864Net Income 2015: -$79,9192015Revenue 2016: $1,291,271Expenses 2016: $1,269,862Net Income 2016: $21,4092016Revenue 2017: $1,347,158Expenses 2017: $1,338,055Net Income 2017: $9,1032017Revenue 2018: $1,543,201Expenses 2018: $1,457,150Net Income 2018: $86,0512018Revenue 2019: $1,766,764Expenses 2019: $1,570,168Net Income 2019: $196,5962019Revenue 2020: $2,023,531Expenses 2020: $1,706,618Net Income 2020: $316,9132020Revenue 2021: $2,049,273Expenses 2021: $1,871,707Net Income 2021: $177,5662021Revenue 2022: $2,292,465Expenses 2022: $2,140,893Net Income 2022: $151,5722022Revenue 2023: $2,480,108Expenses 2023: $1,928,777Net Income 2023: $551,3312023Revenue 2024: $2,358,483Expenses 2024: $1,960,752Net Income 2024: $397,7312024

Highlighted filing

2017

Revenue$1,347,158
Expenses$1,338,055
Net Income$9,103
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 11, 2018
Return Version
2016v3.0
Gross Receipts
$1,347,158
Mission and Program Overview

Mission

Educational services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$80,217$69,993▼ $10,224
Accounts Receivable$61,993$53,815▼ $8,178
Cash and Non-Interest-Bearing Accounts$38,044$12,521▼ $25,523
Prepaid Expenses and Deferred Charges$7,500$5,525▼ $1,975
Total Assets$187,754$141,854▼ $45,900
Liabilities
Accounts Payable and Accrued Expenses$152,815$127,423▼ $25,392
Mortgage Notes Payable Secured by Investment Property$22,697--
Unsecured Notes Loans Payable$5,914--
Deferred Revenue$1,000--
Total Liabilities$182,426$127,423▼ $55,003
Net Assets / Fund Balance
Unrestricted Net Assets$5,328$14,431▲ $9,103
Total Net Assets Fund Balance$5,328$14,431▲ $9,103
Total Liabilities and Net Assets / Fund Balance$187,754$141,854▼ $45,900

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,876$157,296$168,172
Leasehold Improvements$59,117$55,747$114,864
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Virginia S ErxlebenExec DirectorFT$119,360$119,360

Board Members and Trustees

NameTitle
Steve LawrencePresident
Christi EdelbrockDirector
Charles FiedlerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$16,198
Program Service Revenue
$1,330,924
Investment Income
$36
Other Revenue
$0
All Other Contributions
$16,198
Change in Net Assets
$9,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$710,087
Other Expenses$627,968
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$430,306$39,082$0$469,388
Fees for Services Management$209,928$62,000$0$271,928
Occupancy$239,013$0$0$239,013
Current Officers, Directors, Trustees, and Key Employees$119,360$0$0$119,360
Other Employee Benefits$59,558$0$0$59,558
Payroll Taxes$38,085$12,696$0$50,781
Office Expenses$27,790$3,009$0$30,799
Insurance$17,939$0$0$17,939
Depreciation Depletion$14,791$0$0$14,791
Information Technology$13,840$0$0$13,840
Pension Plan Contributions$11,000$0$0$11,000
All Other Expenses$8,999$0$0$8,999
Fees for Services Legal$5,452$0$0$5,452
Fees for Services Accounting$0$3,000$0$3,000
Interest$2,582$0$0$2,582
Other Expenses$1,852$0$0$1,852
Travel$1,394$0$0$1,394
Advertising$350$0$0$350
Total Functional Expenses$1,218,268$119,787$0$1,338,055
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser----
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Center for Learning Unlimited
EIN
33-0960142
Phone
3109971900
Address
2785 Pacific Coast Highway, Torrance, CA 90505

Signing Officer

Name
Virginia S Erxleben
Title
Executive Director
Phone
3109971900
Signed
2018-01-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Virginia S Erxleben
Formed
2001
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
5

Preparer

Firm
Charles R Connett CPA PSC
Address
1463 Logan Street, Noblesville, IN 46060
Preparer
Charles R Connett CPA
Phone
3175012709
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Board of Directors are provided a copy of the August 31 year-end compiled financial statements along with a copy of the Form 990 to review and comment on.

Pt VI, Line 12C

The Board of Directors, at regular Board meetings, carefully monitors all transactions reflected in the financial records to confirm that they are actual arms-length transactions that cannot be construed as being in conflict with the interest of the Organization.

Pt VI, Line 15A

The Board of Directors compiles research data and reviews performance and compatability of the Executive Director's compensation on an annual basis

Form 990EZ, Part II, Line 24

Accounts Receivable - Net

Form 990EZ, Part II, Line 24

Investments

Form 990EZ, Part II, Line 26

Accounts Payable & Accrued Expenses

Form 990EZ, Part II, Line 26

Loans from Officers & Others

Form 990, Part IX, Line 24E

Postage & freight 400. 400. 0. 0.

Form 990, Part IX, Line 24E

Dues & publications 4663. 4663. 0. 0.

Form 990, Part IX, Line 24E

Employee training 1615. 1615. 0. 0.

Form 990, Part IX, Line 24E

Late fees 296. 296. 0. 0.

Form 990, Part IX, Line 24E

Pension plan administration 2025. 2025. 0. 0.

Raw XML AppendixShowing 400 of 426 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0124
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt077
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0338
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01330924
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01255523
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01253321
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01332731
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01399424
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06571923
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0124
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0338
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt06739309
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01347122
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01291237
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01254821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01402526
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01443603
IRS990ScheduleA/Total509Grp/TotalAmt06739309
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06739647
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010876
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0157296
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168172
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt059117
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055747
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0114864
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069993
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fundraiser
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors are provided a copy of the August 31 year-end compiled financial statements along with a copy of the Form 990 to review and comment on.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors, at regular Board meetings, carefully monitors all transactions reflected in the financial records to confirm that they are actual arms-length transactions that cannot be construed as being in conflict with the interest of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors compiles research data and reviews performance and compatability of the Executive Director's compensation on an annual basis
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounts Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Loans from Officers & Others
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Postage & freight 400. 400. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dues & publications 4663. 4663. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Employee training 1615. 1615. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Late fees 296. 296. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Pension plan administration 2025. 2025. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0187754
IRS990/TotalAssetsEOYAmt0141854
IRS990/TotalAssetsGrp/BOYAmt0187754
IRS990/TotalAssetsGrp/EOYAmt0141854
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016198
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119787
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01218268
IRS990/TotalFunctionalExpensesGrp/TotalAmt01338055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0182426
IRS990/TotalLiabilitiesEOYAmt0127423
IRS990/TotalLiabilitiesGrp/BOYAmt0182426
IRS990/TotalLiabilitiesGrp/EOYAmt0127423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05328
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014431
IRS990/TotalProgramServiceExpensesAmt01218268
IRS990/TotalProgramServiceRevenueAmt01330924
IRS990/TotalReportableCompFromOrgAmt0119360
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01330960
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01347158
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0187754
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0141854
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt01394
IRS990/TravelGrp/TotalAmt01394
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05328
IRS990/UnrestrictedNetAssetsGrp/EOYAmt014431
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt05914
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02785 Pacific Coast Highway Suite C-
IRS990/USAddress/CityNm0Torrance
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090505
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VIRGINIA S ERXLEBEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03109971900
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Center for Learning Unlimited
ReturnHeader/Filer/BusinessNameControlTxt0CENT

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.57$0.63$1.94$2.36$1.96$0.40
2023Detailed filing. Detailed filing data is available for this year.$1.79$0.27$1.53$2.48$1.93$0.55
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.25$0.96$2.29$2.14$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.29$0.81$2.05$1.87$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.28$0.63$2.02$1.71$0.32
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.30$1.77$1.57$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.20$0.10$1.54$1.46$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.13$0.01$1.35$1.34$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.18$0.01$1.29$1.27$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.26$0.02$1.25$1.33$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.18$0.06$1.40$1.40$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.18$0.06$1.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.18$0.14$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.18$0.03$1.21