Civic Intelligence

Center for Advanced Learning

990 • Fiscal year 2023 • EIN 43-2098381

Jul 01, 2022 to Jun 30, 2023 • Filed on May 10, 2024

4106 South Central AvenueLos Angeles, CA 90011

(323) 232-0245

Siviq Scores

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

Liabilities / Assets

81st percentile

0.54x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.37x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

28th percentile

$68,700

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

84th percentile

32%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

16%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,443,561

Up $1,086,152 (+32%) from 2022

Net Assets

Up

$2,059,683

Up $758,082 (+58%) from 2022

Liabilities

Up

$2,383,878

Up $328,070 (+16%) from 2022

Revenue

Up

$6,490,423

Up $888,483 (+16%) from 2022

Expenses

Up

$5,732,341

Up $34,108 (+0.6%) from 2022

Net Income

Up

$758,082

Up $854,375 (+887%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,058,736Liabilities 2011: $133,539Net Assets 2011: $925,1972011Assets 2013: $1,500,934Liabilities 2013: $216,943Net Assets 2013: $1,283,9912013Assets 2014: $1,563,877Liabilities 2014: $300,855Net Assets 2014: $1,263,0222014Assets 2015: $1,213,483Liabilities 2015: $207,675Net Assets 2015: $1,005,8082015Assets 2016: $1,308,604Liabilities 2016: $188,850Net Assets 2016: $1,119,7542016Assets 2017: $1,280,962Liabilities 2017: $212,768Net Assets 2017: $1,068,1942017Assets 2018: $1,616,137Liabilities 2018: $252,886Net Assets 2018: $1,363,2512018Assets 2019: $1,693,504Liabilities 2019: $185,035Net Assets 2019: $1,508,4692019Assets 2020: $2,057,007Liabilities 2020: $810,088Net Assets 2020: $1,246,9192020Assets 2021: $2,190,902Liabilities 2021: $793,008Net Assets 2021: $1,397,8942021Assets 2022: $3,357,409Liabilities 2022: $2,055,808Net Assets 2022: $1,301,6012022Assets 2023: $4,443,561Liabilities 2023: $2,383,878Net Assets 2023: $2,059,6832023Assets 2024: $4,170,618Liabilities 2024: $2,054,346Net Assets 2024: $2,116,2722024

Highlighted filing

2023

Assets$4,443,561
Liabilities$2,383,878
Net Assets$2,059,683

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,839,480Expenses 2011: $2,472,695Net Income 2011: $366,7852011Revenue 2013: $2,975,949Expenses 2013: $2,811,767Net Income 2013: $164,1822013Revenue 2014: $3,250,120Expenses 2014: $3,271,089Net Income 2014: -$20,9692014Revenue 2015: $3,755,880Expenses 2015: $3,859,365Net Income 2015: -$103,4852015Revenue 2016: $4,387,164Expenses 2016: $4,317,257Net Income 2016: $69,9072016Revenue 2017: $4,479,061Expenses 2017: $4,530,621Net Income 2017: -$51,5602017Revenue 2018: $4,977,303Expenses 2018: $4,682,246Net Income 2018: $295,0572018Revenue 2019: $4,777,933Expenses 2019: $4,632,715Net Income 2019: $145,2182019Revenue 2020: $4,243,980Expenses 2020: $4,505,530Net Income 2020: -$261,5502020Revenue 2021: $4,786,241Expenses 2021: $4,635,266Net Income 2021: $150,9752021Revenue 2022: $5,601,940Expenses 2022: $5,698,233Net Income 2022: -$96,2932022Revenue 2023: $6,490,423Expenses 2023: $5,732,341Net Income 2023: $758,0822023Revenue 2024: $6,106,195Expenses 2024: $6,064,155Net Income 2024: $42,0402024

Highlighted filing

2023

Revenue$6,490,423
Expenses$5,732,341
Net Income$758,082
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 10, 2024
Return Version
2022v5.0
Gross Receipts
$6,490,423
Mission and Program Overview

Mission

Educational

Center For Advanced Learning a California not-for-profit corporation is a charter school located in Los Angeles, California that provides kindergarten through fifth grade education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,188,805$1,875,505▲ $686,700
Accounts Receivable$797,417$1,410,916▲ $613,499
Land, Buildings, and Equipment, Net$80,691$53,683▼ $27,008
Total Assets$3,357,409$4,443,561▲ $1,086,152
Other Assets Total$1,290,496$1,103,457▼ $187,039
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,230,229$1,026,868▼ $203,361
Deferred Revenue$448,226$821,979▲ $373,753
Accounts Payable and Accrued Expenses$377,353$535,031▲ $157,678
Total Liabilities$2,055,808$2,383,878▲ $328,070
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,301,601$2,059,683▲ $758,082
Total Net Assets Fund Balance$1,301,601$2,059,683▲ $758,082
Total Liabilities and Net Assets / Fund Balance$3,357,409$4,443,561▲ $1,086,152

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,919$580,904$585,823
Equipment$48,764$146,683$195,447
Other Assets Org$1,012,319--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Isaac HammondExecutive DirectorFT$68,700$68,700

Board Members and Trustees

NameTitle
Lon MuqqaddinPresident
Dr Aadan MuhammadBoard Member
Martin MartinezBoard Member
Crystal JacksonMember
Stephen BunkerMember
Faaidah AmeenSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Scoot Substitute Teachers SerivcesTeacher Subs5670 Wilshire Boulevard Suite 1970, Los Angeles, CA 90036$197,028
Command ImagingBreakfast, Snacks, and Lunch Meals1747 S Angel Ct, Anaheim, CA 92802$195,639
Total Education SolutionsSpecial Education Services99 Pasadena Avenue 10C, Pasadena, CA 91030$136,913
Charter ImpactBusiness Management8500 Balboa Boulevard Suite 140, Northridge, CA 91325$103,902
-Copier Machine Maintenance6424 Clara Street, Bell Gardens, CA 90201$100,000
Revenue and Support

Revenue Composition

Contributions and Grants
$6,479,198
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$11,225
Change in Net Assets
$758,082

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,490,423
Total Revenue per Audited Statements
$6,490,423
Total Revenue per Form 990
$6,490,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,100,803
Other Expenses$2,631,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,086,435$378,325-$2,464,760
All Other Expenses$1,252,352$153,784-$1,406,136
Other Employee Benefits$493,951$73,392-$567,343
Occupancy$256,839$42,533-$299,372
Other Expenses$157,268$27,607-$184,875
Current Officers, Directors, Trustees, and Key Employees$68,700--$68,700
Depreciation Depletion$31,783$5,579-$37,362
Total Functional Expenses$4,784,456$947,885$0$5,732,341

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,732,341
Total Expenses per Audited Statements$5,732,341
Total Expenses per Form 990$5,732,341
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Line of Credit-
Deferred revenue-
Settlement payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VII, Line 11B

The tax return are reviewed by and signed by the Board President or Executive Director, who shares the results of the review with the rest of the board members.

Form 990, Part VII, Line 12C

The Board Members and Employees disclose any potential conflicts of interest on an annual basis.

Form 990, Part VII, Line 15B

The Board of Directors use salary surveys and other data to set the compensation for officiers and employees.

Form 990, Part VI, Line 15B

Compensation Process the Principal set the compensation for all teachers and administrative staff based on anticipated budgeted revenues.

Form 990, Part VI, Line 15A

Governing Documents Disclosure Explanation All governing documents are maintained at the schools office and are available upon request.

Filing and Contact Details

Filer

Filer Name
Center For Advanced Learning
EIN
43-2098381
Phone
3232320245
Address
4106 South Central Avenue, Los Angeles, CA 90011

Signing Officer

Name
Debra Hasan
Title
Chief Operating Officer
Phone
3232320245
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Hasan
Formed
2006
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
41

Preparer

Firm
MTB Accountancy Group An Accountancy Corporation
Address
5120 Goldleaf Circle Suite 180, Los Angeles, CA 90056
Preparer
Samyr D Codio President CPA
Phone
3232964366
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IRS990/OtherAssetsTotalGrp/EOYAmt01103457
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt073392
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0493951
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0567343
IRS990/OtherExpensesGrp/Desc0Professional services
IRS990/OtherExpensesGrp/Desc1Books and Supplies
IRS990/OtherExpensesGrp/Desc2Communication
IRS990/OtherExpensesGrp/Desc3Repairs/Equipment Lease
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111156
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt227607
IRS990/OtherExpensesGrp/ProgramServicesAmt0281968
IRS990/OtherExpensesGrp/ProgramServicesAmt191612
IRS990/OtherExpensesGrp/ProgramServicesAmt263548
IRS990/OtherExpensesGrp/ProgramServicesAmt3157268
IRS990/OtherExpensesGrp/TotalAmt0537477
IRS990/OtherExpensesGrp/TotalAmt191612
IRS990/OtherExpensesGrp/TotalAmt274704
IRS990/OtherExpensesGrp/TotalAmt3184875
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011225
IRS990/OtherRevenueTotalAmt011225
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0378325
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02086435
IRS990/OtherSalariesAndWagesGrp/TotalAmt02464760
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Debra Hasan
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05595828
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02640692
IRS990/PYOtherRevenueAmt06112
IRS990/PYRevenuesLessExpensesAmt0-96293
IRS990/PYSalariesCompEmpBnftPaidAmt03057541
IRS990/PYTotalExpensesAmt05698233
IRS990/PYTotalRevenueAmt05601940
IRS990/ReconcilationRevenueExpnssAmt0758082
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0146683
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0195447
IRS990ScheduleD/ExpensesSubtotalAmt05732341
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04919
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0580904
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0585823
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt091138
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11012319
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Right of use assets
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Line of Credit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred revenue
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Settlement payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt053683
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01103457
IRS990ScheduleD/TotalExpensesPerForm990Amt05732341
IRS990ScheduleD/TotalRevenuePerForm990Amt06490423
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06490423
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05732341
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The tax return are reviewed by and signed by the Board President or Executive Director, who shares the results of the review with the rest of the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board Members and Employees disclose any potential conflicts of interest on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors use salary surveys and other data to set the compensation for officiers and employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation Process the Principal set the compensation for all teachers and administrative staff based on anticipated budgeted revenues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing Documents Disclosure Explanation All governing documents are maintained at the schools office and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VII, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VII, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VII, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03357409
IRS990/TotalAssetsEOYAmt04443561
IRS990/TotalAssetsGrp/BOYAmt03357409
IRS990/TotalAssetsGrp/EOYAmt04443561
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06479198
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0947885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04784456
IRS990/TotalFunctionalExpensesGrp/TotalAmt05732341
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02055808
IRS990/TotalLiabilitiesEOYAmt02383878
IRS990/TotalLiabilitiesGrp/BOYAmt02055808
IRS990/TotalLiabilitiesGrp/EOYAmt02383878
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01301601
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02059683
IRS990/TotalProgramServiceExpensesAmt04784456
IRS990/TotalReportableCompFromOrgAmt068700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06490423
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03357409
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04443561
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04106 South Central Avenue
IRS990/USAddress/CityNm0Los Angeles
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090011
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Debra Hasan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Operating Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum03232320245
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Center For Advanced Learning
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0432098381
ReturnHeader/Filer/PhoneNum03232320245
ReturnHeader/Filer/USAddress/AddressLine1Txt04106 South Central Avenue

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