Civic Intelligence

The National Center for Special Education in Charter Schools Inc

990 • Fiscal year 2022 • EIN 46-3576125

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 29, 2023

420 Lexington Avenue 300New York, NY 10170

(603) 277-9730

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

14th percentile

0.01x

Higher debt load relative to revenue than 14% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

96th percentile

112%

Faster asset growth than 96% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

91st percentile

89%

Faster revenue growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$5,865,865

Up $3,104,364 (+112%) from 2021

Net Assets

Up

$5,791,760

Up $3,123,578 (+117%) from 2021

Liabilities

Down

$74,105

Down $19,214 (-21%) from 2021

Revenue

Up

$5,242,270

Up $2,473,473 (+89%) from 2021

Expenses

Down

$2,118,692

Down $71,851 (-3.3%) from 2021

Net Income

Up

$3,123,578

Up $2,545,324 (+440%) from 2021

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 2014: $30,441Liabilities 2014: $0Net Assets 2014: $30,4412014Assets 2015: $664,255Liabilities 2015: $96,505Net Assets 2015: $567,7502015Assets 2016: $320,049Liabilities 2016: $67,025Net Assets 2016: $253,0242016Assets 2017: $485,062Liabilities 2017: $215,690Net Assets 2017: $269,3722017Assets 2018: $2,207,272Liabilities 2018: $136,271Net Assets 2018: $2,071,0012018Assets 2019: $1,760,674Liabilities 2019: $43,077Net Assets 2019: $1,717,5972019Assets 2020: $2,359,846Liabilities 2020: $269,918Net Assets 2020: $2,089,9282020Assets 2021: $2,761,501Liabilities 2021: $93,319Net Assets 2021: $2,668,1822021Assets 2022: $5,865,865Liabilities 2022: $74,105Net Assets 2022: $5,791,7602022Assets 2023: $4,442,096Liabilities 2023: $184,151Net Assets 2023: $4,257,9452023Assets 2024: $4,835,478Liabilities 2024: $120,771Net Assets 2024: $4,714,7072024

Highlighted filing

2022

Assets$5,865,865
Liabilities$74,105
Net Assets$5,791,760

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $280,631Expenses 2014: $250,190Net Income 2014: $30,4412014Revenue 2015: $1,295,974Expenses 2015: $877,603Net Income 2015: $418,3712015Revenue 2016: $662,017Expenses 2016: $976,743Net Income 2016: -$314,7262016Revenue 2017: $917,462Expenses 2017: $901,114Net Income 2017: $16,3482017Revenue 2018: $3,102,058Expenses 2018: $1,300,429Net Income 2018: $1,801,6292018Revenue 2019: $1,510,481Expenses 2019: $1,863,885Net Income 2019: -$353,4042019Revenue 2020: $2,437,723Expenses 2020: $2,065,392Net Income 2020: $372,3312020Revenue 2021: $2,768,797Expenses 2021: $2,190,543Net Income 2021: $578,2542021Revenue 2022: $5,242,270Expenses 2022: $2,118,692Net Income 2022: $3,123,5782022Revenue 2023: $709,224Expenses 2023: $2,243,039Net Income 2023: -$1,533,8152023Revenue 2024: $3,170,725Expenses 2024: $2,713,963Net Income 2024: $456,7622024

Highlighted filing

2022

Revenue$5,242,270
Expenses$2,118,692
Net Income$3,123,578
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 29, 2023
Return Version
2022v5.0
Gross Receipts
$5,242,270
Mission and Program Overview

Mission

To increase our collective understanding of the challenges, identify viable solutions, and ensure effective charter school practices that justify the trust of parents and students with disabilities, the charter sector needs a credible entity that will be a reliable resource for key stakeholders; both in the charter sector and the special education advocacy community. We created the national center for special education in charter schools (ncsecs) to fill the current void and proactively seek to foster innovations that will benefit both charter and traditional public schools. In creating ncsecs, our goal is to advocate for students with diverse learning needs to ensure that if they are interested in attending charter schools, they are able to access and thrive in schools designed to enable all students to succeed.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$507,757$4,017,733▲ $3,509,976
Pledges and Grants Receivable$1,987,476$1,632,838▼ $354,638
Cash and Non-Interest-Bearing Accounts$232,714$113,525▼ $119,189
Accounts Receivable$24,518$96,101▲ $71,583
Prepaid Expenses and Deferred Charges$4,965$5,478▲ $513
Intangible Assets$3,622--
Land, Buildings, and Equipment, Net$259$0▼ $259
Total Assets$2,761,501$5,865,865▲ $3,104,364
Other Assets Total$190$190→ $0
Liabilities
Accounts Payable and Accrued Expenses$55,827$74,105▲ $18,278
Deferred Revenue$37,492$0▼ $37,492
Total Liabilities$93,319$74,105▼ $19,214
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$434,045$3,626,453▲ $3,192,408
Net Assets With Donor Restrictions$2,234,137$2,165,307▼ $68,830
Total Net Assets Fund Balance$2,668,182$5,791,760▲ $3,123,578
Total Liabilities and Net Assets / Fund Balance$2,761,501$5,865,865▲ $3,104,364

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$4,272$4,272
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lauren Morando RhimExecutive Director & Co-foFT$203,846$15,413$219,259
Bryan RotachSenior Director of OperationsFT$141,636$31,329$172,965
Jennifer CocoLocal Policy ManagerFT$120,785$4,831$125,616
PAUL T O'NEILLSenior Fellow & Co-founderPT$115,494$4,620$120,114
Laura Elizabeth StelitanoResearch DirectorFT$118,862-$118,862
Wendy TuckerSenior Director of PolicyFT$102,233$4,089$106,322

Board Members and Trustees

NameTitle
Robert GardaBoard Chair
Shannon HodgeBoard Vice Chair
Alex MedlerBoard Member
Charisse GulosinoBoard Member
Jonathan Rosenberg Until 722Board Member
Marty MittnachtBoard Member
Mashea AshtonBoard Member
Robin LakeBoard Member
Sam DrazinBoard Member
Renita ThukralBoard Secretary
Cliff ChuangBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,731,663
Program Service Revenue
$493,860
Investment Income
$13,976
Other Revenue
$2,771
All Other Contributions
$4,675,795
Change in Net Assets
$3,123,578

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,242,270
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,242,270
Total Revenue per Form 990
$5,242,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,352,400
Other Expenses$670,137
Grants and Similar Amounts Paid$96,155
Total Fundraising Expense$55,903
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$595,782$253,426$35,093$884,301
Fees for Services Other$358,566$68,654$325$427,545
Current Officers, Directors, Trustees, and Key Employees$228,647$97,259$13,468$339,374
Payroll Taxes$71,075$30,264$4,191$105,530
Travel$74,102$25,112$89$99,303
Grants to Domestic Orgs$96,155--$96,155
Office Expenses$24,641$16,117$985$41,743
Fees for Services Accounting-$41,335-$41,335
Fees for Services Legal$34,206$630-$34,836
Other Employee Benefits$15,620$6,654$921$23,195
Insurance$8,605$3,575$507$12,687
Occupancy$2,839$1,209$167$4,215
Depreciation Depletion$2,440$1,297$144$3,881
Other Expenses$199$25$13$224
Total Functional Expenses$1,516,257$546,532$55,903$2,118,692

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,118,692
Total Expenses per Audited Statements$2,118,692
Total Expenses per Form 990$2,118,692
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Collegiate AcademiesNew Orleans, LA501(c)(3)Deepen Quality of Educational Services and Increase the Capacity of Specialized Programs to Serve Students With Significant Disabilities.$24,038
Crescent City SchoolsNew Orleans, LA501(c)(3)Deepen Quality of Educational Services and Increase the Capacity of Specialized Programs to Serve Students With Significant Disabilities.$24,038
Firstline SchoolsNew Orleans, LA501(c)(3)Deepen Quality of Educational Services and Increase the Capacity of Specialized Programs to Serve Students With Significant Disabilities.$24,038
Renew SchoolsNew Orleans, LA501(c)(3)Deepen Quality of Educational Services and Increase the Capacity of Specialized Programs to Serve Students With Significant Disabilities.$24,038
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The executive director reviews for accuracy.

Form 990, Part VI, Section B, Line 12C

Executive director monitors collaboratively with the board of directors

Form 990, Part VI, Section B, Line 15

The board evaluated employees' compensation history and performance, and awarded col increases.

Form 990, Part VI, Section C, Line 19

Files are stored electronically and available upon request.

Filing and Contact Details

Filer

Filer Name
The Center for Learner Equity
EIN
46-3576125
Phone
6032779730
Address
420 LEXINGTON AVENUE 300, NEW YORK, NY 10170

Signing Officer

Name
Lauren Morando Rhim
Title
Executive Director
Phone
3016551992
Signed
2023-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Morando Rhim
Formed
2013
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
0

Preparer

Firm
Dorfman Abrams Music LLC
Address
250 PEHLE AVE SUITE 702, SADDLE BROOK, NJ 07663
Preparer
Patricia Diaz CPA
Phone
2014039750
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting fees: program service expenses 354,890. Management and general expenses 67,092. Fundraising expenses 109. Total expenses 422,091. Payroll processing fees: program service expenses 3,676. Management and general expenses 1,562. Fundraising expenses 216. Total expenses 5,454.

FORM 990, PART XII, LINE 2C:

Procedures have not change from prior year

Financial Statement Notes

PART X, LINE 2:

The organization is a tax-exempt organization as defined by section 501(c)(3) of the internal revenue code, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. The organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

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IRS990/Desc0IN 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. CLE IS THE FIRST ENTITY TO FOCUS SOLELY ON PROACTIVELY WORKING WITH STATES, CHARTER AUTHORIZERS AND ADVOCATES TO IMPROVE ACCESS, CREATE DYNAMIC LEARNING OPPORTUNITIES AND ADDRESS BARRIERS THAT MAY HINDER STUDENTS WITH DISABILITIES ACCESSING AND SUCCEEDING IN CHARTER SCHOOLS.IN JUST NINE SHORT YEARS, CLE HAS ALREADY POSITIONED ITSELF AS THE LEADING NATIONAL VOICE REGARDING SPECIAL EDUCATION IN THE CHARTER SECTORS AS DEMONSTRATED BY THE PUBLICATION OF LEADING-EDGE POLICY PAPERS AND RESEARCH STUDIES, DEVELOPMENT OF KEY PARTNERSHIPS LINKING THE SPECIAL EDUCATION AND CHARTER SCHOOL COMMUNITIES AND TARGETED FIELDWORK IN PRIORITY GEOGRAPHIES SUCH AS COLORADO, CONNECTICUT, LOUISIANA, AND NEW JERSEY WHERE CLE SEEKS TO CATALYZE CHANGES TO POLICY AND PRACTICE. IN ADDITION, THE CLE TEAM SEEKS TO TRANSLATE LESSONS EMERGING FROM LOCAL GEOGRAPHIES TO INFORM POLICY ADVOCACY AND DRIVE A NATIONAL DIALOGUE ABOUT IMPROVING OUTCOMES FOR STUDENTS WITH DISABILITES. TO ACHIEVE THESE OBJECTIVES, CLE ELEVATES KEY STAKEHOLDER VOICES, FACILITATES COLLABORATION ACROSS DIVERSE STAKEHOLDERS, DEVELOPS AND LEADS STRATEGIC PROBLEM SOLVING, CONDUCTS RESEARCH, BUILDS TOOLKITS, AND ADVOCATES FOR POLICY CHANGE AT THE FEDERAL, STATE, AND LOCAL LEVELS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR & CO-FO
IRS990/Form990PartVIISectionAGrp/TitleTxt12SENIOR FELLOW & CO-FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt13SENIOR DIRECTOR OF POLICY
IRS990/Form990PartVIISectionAGrp/TitleTxt14LOCAL POLICY MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt15SENIOR DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt16RESEARCH DIRECTOR
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IRS990/MissionDesc0TO INCREASE OUR COLLECTIVE UNDERSTANDING OF THE CHALLENGES, IDENTIFY VIABLE SOLUTIONS, AND ENSURE EFFECTIVE CHARTER SCHOOL PRACTICES THAT JUSTIFY THE TRUST OF PARENTS AND STUDENTS WITH DISABILITIES, THE CHARTER SECTOR NEEDS A CREDIBLE ENTITY THAT WILL BE A RELIABLE RESOURCE FOR KEY STAKEHOLDERS; BOTH IN THE CHARTER SECTOR AND THE SPECIAL EDUCATION ADVOCACY COMMUNITY. WE CREATED THE CENTER FOR LEARNER EQUITY TO FILL THE CURRENT VOID AND PROACTIVELY SEEK TO FOSTER INNOVATIONS THAT WILL BENEFIT BOTH CHARTER AND TRADITIONAL PUBLIC SCHOOLS. IN CREATING THE CENTER FOR LEARNER EQUITY, OUR GOAL IS TO ADVOCATE FOR STUDENTS WITH DIVERSE LEARNING NEEDS TO ENSURE THAT IF THEY ARE INTERESTED IN ATTENDING CHARTER SCHOOLS, THEY ARE ABLE TO ACCESS AND THRIVE IN SCHOOLS DESIGNED TO ENABLE ALL STUDENTS TO SUCCEED.
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