Civic Intelligence

Live and Learn Program

990 • Fiscal year 2016 • EIN 47-2086218

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 30, 2017

Organization Profilewww.liveandlearnaz.org

View Organization Page

326 E CORONADO ROAD Room 201Phoenix, AZ 85004

(480) 888-6142

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

94th percentile

58%

Higher net margin than 94% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

72nd percentile

$61,900

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

95th percentile

110%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

99th percentile

1155%

Faster revenue growth than 99% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$635,253

Up $332,775 (+110%) from 2015

Net Assets

Up

$632,435

Up $334,188 (+112%) from 2015

Liabilities

Down

$2,818

Down $1,413 (-33%) from 2015

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin94th percentile

Revenue

Up

$571,762

Up $526,211 (+1155%) from 2015

Expenses

Up

$237,821

Up $7,432 (+3.2%) from 2015

Net Income

Up

$333,941

Up $518,779 (+281%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$1.5M$1.0M$500K$0Assets 2015: $302,478Liabilities 2015: $4,231Net Assets 2015: $298,2472015Assets 2016: $635,253Liabilities 2016: $2,818Net Assets 2016: $632,4352016Assets 2017: $422,845Liabilities 2017: $9,681Net Assets 2017: $413,1642017Assets 2018: $245,821Liabilities 2018: $6,784Net Assets 2018: $239,0372018Assets 2019: $269,714Liabilities 2019: $1,967Net Assets 2019: $267,7472019Assets 2020: $287,043Liabilities 2020: $6,693Net Assets 2020: $280,3502020Assets 2021: $741,507Liabilities 2021: $157,233Net Assets 2021: $584,2742021Assets 2022: $879,609Liabilities 2022: $234,821Net Assets 2022: $644,7882022Assets 2023: $1,170,283Liabilities 2023: $192,153Net Assets 2023: $978,1302023Assets 2024: $1,038,518Liabilities 2024: $143,877Net Assets 2024: $894,6412024

Highlighted filing

2016

Assets$635,253
Liabilities$2,818
Net Assets$632,435
Open 2016 Filing

Operations Trend

Revenue Growth99th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $45,551Expenses 2015: $230,389Net Income 2015: -$184,8382015Revenue 2016: $571,762Expenses 2016: $237,821Net Income 2016: $333,9412016Revenue 2017: $193,950Expenses 2017: $413,221Net Income 2017: -$219,2712017Revenue 2018: $203,391Expenses 2018: $377,518Net Income 2018: -$174,1272018Revenue 2019: $354,602Expenses 2019: $325,892Net Income 2019: $28,7102019Revenue 2020: $411,534Expenses 2020: $398,931Net Income 2020: $12,6032020Revenue 2021: $882,494Expenses 2021: $578,570Net Income 2021: $303,9242021Revenue 2022: $914,394Expenses 2022: $853,880Net Income 2022: $60,5142022Revenue 2023: $1,295,439Expenses 2023: $962,193Net Income 2023: $333,2462023Revenue 2024: $1,073,896Expenses 2024: $1,159,730Net Income 2024: -$85,8342024

Highlighted filing

2016

Revenue$571,762
Expenses$237,821
Net Income$333,941
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 30, 2017
Return Version
2016v3.0
Gross Receipts
$577,516
Mission and Program Overview

Mission

Live & Learn's mission is to empower women to break the cycle of generational poverty. We envision a world where women thrive, strengthening their families and the community.

Our mission is to break the cycle of generational poverty for women through life-skill and career training that affords real opportunities for financial self-sufficiency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$302,478$436,116▲ $133,638
Pledges and Grants Receivable-$196,750-
Accounts Receivable-$1,817-
Prepaid Expenses and Deferred Charges-$570-
Total Assets$302,478$635,253▲ $332,775
Liabilities
Accounts Payable and Accrued Expenses$4,231$2,818▼ $1,413
Total Liabilities$4,231$2,818▼ $1,413
Net Assets / Fund Balance
Unrestricted Net Assets$298,247$416,376▲ $118,129
Temporarily Rstr Net Assets-$216,059-
Total Net Assets Fund Balance$298,247$632,435▲ $334,188
Total Liabilities and Net Assets / Fund Balance$302,478$635,253▲ $332,775

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016-$231,698-$15,639$216,059
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Katherine JohnsonExecutive DirectorFT$61,900$61,900

Board Members and Trustees

NameTitle
Brian ClineDirector
Mary Jo BlackSecretary
Denise SchubertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$574,534
Program Service Revenue
$0
Investment Income
$202
Other Revenue
$-2,974
All Other Contributions
$567,411
Change in Net Assets
$333,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$133,695
Grants and Similar Amounts Paid$81,252
Total Fundraising Expense$23,058
Other Expenses$22,874
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$81,252--$81,252
Other Salaries and Wages$43,721$9,369$9,368$62,458
Current Officers, Directors, Trustees, and Key Employees$43,330$9,285$9,285$61,900
Payroll Taxes$6,536$1,400$1,401$9,337
Occupancy$3,913$838$839$5,590
Office Expenses$3,454$923$744$5,121
Conferences and Meetings$3,387$231-$3,618
Insurance$1,832$392$394$2,618
Fees for Services Accounting-$2,205-$2,205
Travel$1,404$302$299$2,005
Information Technology$568$121$123$812
Advertising--$605$605
Fees for Services Other-$300-$300
Total Functional Expenses$189,397$25,366$23,058$237,821
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,754
Fundraising Gross Income$2,780
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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

Governance Explanations

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

“The treasurer of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.”

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

“At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.”

Form 990, Part VI, Section B, Line 15

“The board may hire and compensate individuals for necessary services rendered to the organization so long as such compensation is reasonable. The board shall determine reasonable compensation amounts based upon compensation paid by similarly situated nonprofits for like services. The board may rely upon salary studies, as well as data regarding compensation paid by peer organizations of similar size to determine reasonable compensation. The terms of such compensation and information relied upon shall be recorded in writing. An individual who is a member of the board who receives compensation, directly or indirectly from the organization for services, is precluded from participating in discussions or votes pertaining to their own compensation.”

Form 990, Part VI, Section C, Line 18 19

“The organization will provide in a timely manner, copies of tax returns, financial statements, and governing documents including its conflict of interest policies when requested in writing or in person.”

Filing and Contact Details

Filer

Filer Name
Live and Learn Program
EIN
47-2086218
Phone
4808886142
Address
326 E CORONADO ROAD Room 201, PHOENIX, AZ 85004

Signing Officer

Name
Katherine Johnson
Title
Executive Director
Signed
2017-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Johnson
Formed
2014
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
3
Employees
4
Volunteers
3

Preparer

Firm
Sechler CPA Pc
Address
921 E ORANGE DRIVE, PHOENIX, AZ 85014
Preparer
Carolyn S Sechler
Phone
6022302700
Supplemental Narrative

Financial Statement Notes

X 2

“The organization adopted guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This standard provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if the position is more-likely-than-not to be sustained if the position were to be challenged by a taxing authority. The standard also provides guidance on measurement, classification, interest and penalties, and disclosure. This standard had no material impact on the accompanying financial statements.”

Raw XML Appendix378 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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IRS990/Desc0LIVE AND LEARN PROVIDES CLIENTS WITH A STRUCTURED PATHWAY TO ECONOMIC INDEPENDENCE. WE DO THIS THROUGH PERSONALIZED CAREER PLANNING, EDUCATION, TRAINING, MENTORING, AND FINANCIAL ASSISTANCE. PROGRAM STAFF PROVIDE HIGHLY INDIVIDUALIZED SUPPORT TO EACH LIVE AND LEARN PARTICIPANT OVER A TWO-YEAR PERIOD. FUNDING CAN COVER EACH WOMANS DIRECT AND INDIRECT BASIC SKILL BUILDING AND TRAINING/EDUCATION COSTS WHOLLY OR IN-PART, CERTIFICATION/LICENSURE ACQUISITION, AS WELL AS FINANCIAL ASSISTANCE ON AN AS-NEEDED BASIS FOR ESSENTIAL LIVING EXPENSES, AND/OR UNFORESEEN EMERGENCY EXPENSES, THAT COULD OTHERWISE DERAIL OR SERIOUSLY DELAY COMPLETION OF THE PROGRAM. LIVE AND LEARN GUIDES EACH PARTICIPANT ALONG THEIR JOURNEY, INCLUDING BASIC SKILL-BUILDING, CAREER TRACK TRAINING, JOB SEARCH STRATEGY, POST-PLACEMENT CHALLENGES AND ADJUSTMENTS, AND HOUSING TRANSITION.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADOPTED GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS STANDARD PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE STANDARD ALSO PROVIDES GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. THIS STANDARD HAD NO MATERIAL IMPACT ON THE ACCOMPANYING FINANCIAL STATEMENTS.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Provide training and support to people in need
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THESE SMALL ANNUAL SCHOLARSHIPS ARE COMPETITIVELY AWARDED TO SEVERAL CURRENT LIVE AND LEARN CLIENTS WHO ARE CURRENTLY COMPLETING A CAREER TRAINING PROGRAM OR PURSUING FURTHER EDUCATION TOWARDS AN ASSOCIATES OR BACHELORS DEGREE AT A UNIVERSITY OR COMMUNITY COLLEGE. THE FUNDS ARE INTENDED TO SUPPLEMENT AND ASSIST WITH THEIR EXPENSES WHILE STUDYING, BUT MAY BE USED FOR A RANGE OF PURPOSES INCLUDING, BUT NOT LIMITED TO, BOOKS, TECHNOLOGY, TRAVEL EXPENSES, AND THE LIKE. THESE SCHOLARSHIPS ARE BY INVITATION ONLY AND POSSIBLE RECIPIENTS ARE NOMINATED BY INSTRUCTORS OR PROGRAM AND COLLEGE DEPARTMENT HEADS TO LIVE AND LEARN STAFF. CLIENTS MUST HAVE A RECORD OF 100 ATTENDANCE AND AN AVERAGE GRADE OF B OR HIGHER. NOMINATED CANDIDATES COMPLETE A TWO PAGE SCHOLARSHIP APPLICATION LISTING, AMONGST OTHER THINGS, THEIR GOALS AND WHY THEY WOULD MAKE AN EXCELLENT SCHOLARSHIP AWARDEE. THE POOL OF ELIGIBLE CANDIDATES ARE PRESENTED TO THE LIVE AND LEARN BOARD OF DIRECTORS AT THE 4TH QUARTER BOARD MEETING AND RECIPIENTS ARE AWARDED BY VOTE.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1ACCEPTANCE TO OUR PROGRAM IS GRANTED AFTER REVIEW OF A WRITTEN APPLICATION,IN-PERSON INTERVIEW/S, AND THE JUDGEMENT OF OUR STAFF. OUR PARTICIPANTS UNDERSTAND THAT WITH HARD WORK, RESILIENCE, AND DETERMINATION, LIVE AND LEARN CAN BE THE FIRST STEP TOWARD ACHIEVING TRUE ECONOMIC INDEPENDENCE.CLIENTS ARE ACCEPTED TO THE LIVE AND LEARN PROGRAM ON A ROLLING BASIS, AND BEGIN IMMEDIATELY TO LIAISE WITH THEIR CLIENT COORDINATOR TODEVELOP A CAREER PATHWAY PLAN. CLIENTS ARE WORKING ON APPLICATIONS TO CAREER TRAINING PROGRAMS WITHIN WEEKS OF LIVE AND LEARN ACCEPTANCE, AND GENERALLY BEGINCAREER TRAINING WITHIN TWO MONTHS OF JOINING LIVE AND LEARN. ONCE ADMITTED TO THE PROGRAM, WOMEN REMAIN A CLIENT OF THE PROGRAM FOR TWO YEARS, AND A VALUABLE ALUM FOR LIFE.AS CLIENTS ENROLL IN PROGRAMS, LIVE AND LEARN CANPROVIDE FINANCIAL ASSISTANCE TO OFFSET THE BURDEN OF TUITION,FEES, AND MATERIALS, AS NEEDED. AS CLIENTS BEGIN CLASSES AND WORK TOWARDS THEIR CERTIFICATIONS, LIVE AND LEARN CANOFFER, ON A CASE-BY-CASE BASIS, SUPPLEMENTAL FINANCIAL SUPPORT TO OFFSET COSTS AS THEY ARISE. THE OBJECTIVE OF THIS FINANCIAL ASSISTANCE IS TO ENSURE THAT THE FINANCIAL BURDEN OF PURSUING A CERTIFICATIONDOES NOT PREVENT ANY CLIENT FROM PURSUING A BETTER LIFE. MOST COSTS INCURRED DURING A CLIENTS JOURNEY ARE PAID ON THEIRBEHALF TUITION, BOOKS, AND RELATED FEES ETC. SOME CLIENTS DO RECEIVE PAYMENTS DIRECTLY, FOR EXAMPLE, IF THEY QUALIFY FOR A STIPEND DURING EXTERNSHIP COMPLETION, OR NEED TO BE REIMBURSED FOR AN EXPENSE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE RETURN BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MAY HIRE AND COMPENSATE INDIVIDUALS FOR NECESSARY SERVICES RENDERED TO THE ORGANIZATION SO LONG AS SUCH COMPENSATION IS REASONABLE. THE BOARD SHALL DETERMINE REASONABLE COMPENSATION AMOUNTS BASED UPON COMPENSATION PAID BY SIMILARLY SITUATED NONPROFITS FOR LIKE SERVICES. THE BOARD MAY RELY UPON SALARY STUDIES, AS WELL AS DATA REGARDING COMPENSATION PAID BY PEER ORGANIZATIONS OF SIMILAR SIZE TO DETERMINE REASONABLE COMPENSATION. THE TERMS OF SUCH COMPENSATION AND INFORMATION RELIED UPON SHALL BE RECORDED IN WRITING. AN INDIVIDUAL WHO IS A MEMBER OF THE BOARD WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY FROM THE ORGANIZATION FOR SERVICES, IS PRECLUDED FROM PARTICIPATING IN DISCUSSIONS OR VOTES PERTAINING TO THEIR OWN COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF TAX RETURNS, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES WHEN REQUESTED IN WRITING OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-30
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ReturnHeader/FilingSecurityInformation/IPTm002:04:02
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SECHLER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0921 E ORANGE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
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ReturnHeader/PreparerPersonGrp/PhoneNum06022302700
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROLYN S SECHLER
ReturnHeader/ReturnTs02017-10-30T07:04:47-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$635,253
Liabilities
$2,818
Net assets
$632,435
Revenue
$571,762
Expenses
$237,821
Net income
$333,941
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.14$0.89$1.07$1.16$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.19$0.98$1.30$0.96$0.33
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.23$0.64$0.91$0.85$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.16$0.58$0.88$0.58$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$0.41$0.40$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.35$0.33$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.20$0.38$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$0.19$0.41$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.63$0.57$0.24$0.33
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.05$0.23$0.18