Civic Intelligence

Learning for Living Institute

EIN 84-1495904 • 501(c)3 • Boulder, CO

Profile

SEE LINE 4A

325 Canyon BlvdBoulder, CO 80302

www.learningforliving.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

29th percentile

-5.9%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

32nd percentile

-3.2%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

26th percentile

-9.5%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$690,506

Up $83,238 (+14%) from 2022

Liabilities

Up

$7,104

Up $3,685 (+108%) from 2022

Net Assets

Up

$683,402

Up $79,553 (+13%) from 2022

Revenue

Up

$373,430

Up $72,538 (+24%) from 2022

Expenses

Down

$293,877

Down $42,672 (-13%) from 2022

Net Income

Up

$79,553

Up $115,210 (+323%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $272,158Liabilities 2011: $1,4222011Assets 2012: $124,218Liabilities 2012: $8742012Assets 2013: $652,515Liabilities 2013: $5,190Net Assets 2013: $647,3252013Assets 2014: $697,860Liabilities 2014: $4,169Net Assets 2014: $693,6912014Assets 2015: $746,033Liabilities 2015: $4,049Net Assets 2015: $741,9842015Assets 2016: $689,420Liabilities 2016: $2,911Net Assets 2016: $686,5092016Assets 2017: $676,609Liabilities 2017: $5,208Net Assets 2017: $671,4012017Assets 2018: $702,356Liabilities 2018: $4,974Net Assets 2018: $697,3822018Assets 2019: $694,951Liabilities 2019: $5,406Net Assets 2019: $689,5452019Assets 2020: $707,448Liabilities 2020: $3,885Net Assets 2020: $703,5632020Assets 2021: $649,897Liabilities 2021: $10,391Net Assets 2021: $639,5062021Assets 2022: $607,268Liabilities 2022: $3,419Net Assets 2022: $603,8492022Assets 2023: $690,506Liabilities 2023: $7,104Net Assets 2023: $683,4022023

Highlighted filing

2023

Assets$690,506
Liabilities$7,104
Net Assets$683,402

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $10,036Expenses 2011: $181,841Net Income 2011: -$171,8052011Revenue 2012: $111,383Expenses 2012: $258,775Net Income 2012: -$147,3922012Revenue 2013: $729,569Expenses 2013: $205,588Net Income 2013: $523,9812013Revenue 2014: $226,214Expenses 2014: $179,525Net Income 2014: $46,6892014Revenue 2015: $296,354Expenses 2015: $248,061Net Income 2015: $48,2932015Revenue 2016: $191,915Expenses 2016: $247,390Net Income 2016: -$55,4752016Revenue 2017: $201,408Expenses 2017: $216,516Net Income 2017: -$15,1082017Revenue 2018: $200,986Expenses 2018: $175,005Net Income 2018: $25,9812018Revenue 2019: $203,129Expenses 2019: $210,966Net Income 2019: -$7,8372019Revenue 2020: $317,674Expenses 2020: $303,656Net Income 2020: $14,0182020Revenue 2021: $300,455Expenses 2021: $364,512Net Income 2021: -$64,0572021Revenue 2022: $300,892Expenses 2022: $336,549Net Income 2022: -$35,6572022Revenue 2023: $373,430Expenses 2023: $293,877Net Income 2023: $79,5532023

Highlighted filing

2023

Revenue$373,430
Expenses$293,877
Net Income$79,553

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.91$0.07$6.83$3.73$2.94$0.80
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$0.03$6.04$3.01$3.37$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$0.10$6.40$3.00$3.65$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.07$0.04$7.04$3.18$3.04$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.95$0.05$6.90$2.03$2.11$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.02$0.05$6.97$2.01$1.75$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.77$0.05$6.71$2.01$2.17$0.15
2016Summary only. Only limited summary data is available for this year.$6.89$0.03$6.87$1.92$2.47$0.55
2015Detailed filing. Detailed filing data is available for this year.$7.46$0.04$7.42$2.96$2.48$0.48
2014Summary only. Only limited summary data is available for this year.$6.98$0.04$6.94$2.26$1.80$0.47
2013Summary only. Only limited summary data is available for this year.$6.53$0.05$6.47$7.30$2.06$5.24
2012Summary only. Only limited summary data is available for this year.$1.24$0.01$1.11$2.59$1.47
2011Summary only. Only limited summary data is available for this year.$2.72$0.01$0.10$1.82$1.72
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Apr 16, 2021
Return Version
2020v4.0
Gross Receipts
$300,455
Mission and Program Overview

Mission

Our programs teach the knowledge and skills young adults need to live successful lives and contribute to their communities-during and after college.

The learning for living institute develops top-quality, interactive, student-centered life success skills programs for college-age young people. (see part iii line 1)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$608,931$598,317▼ $10,614
Cash and Non-Interest-Bearing Accounts$20,614$28,181▲ $7,567
Investments in Publicly Traded Securities$77,903$23,399▼ $54,504
Total Assets$707,448$649,897▼ $57,551
Liabilities
Other Liabilities$3,885$10,391▲ $6,506
Total Liabilities$3,885$10,391▲ $6,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$703,563$639,506▼ $64,057
Total Net Assets Fund Balance$703,563$639,506▼ $64,057
Total Liabilities and Net Assets / Fund Balance$707,448$649,897▼ $57,551

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$357,537$98,396$455,933
Leasehold Improvements$113,508$41,301$154,809
Land$113,983-$113,983
Equipment$13,289$21,299$34,588
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dorcas McdonaldExecutive Di
Joanna UnderwoodVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$300,000
Program Service Revenue
$0
Investment Income
$455
Other Revenue
$0
All Other Contributions
$300,000
Change in Net Assets
$-64,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$207,242
Other Expenses$157,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,609$83,906-$192,515
Fees for Services Accounting$39,566$9,891-$49,457
All Other Expenses$27,789$10,021-$37,810
Depreciation Depletion$18,470--$18,470
Payroll Taxes$8,309$6,418-$14,727
Other Expenses$5,314$1,267-$6,581
Insurance$2,324$581-$2,905
Fees for Services Legal$245$61-$306
Conferences and Meetings$40--$40
Interest$1$2-$3
Total Functional Expenses$245,439$119,073$0$364,512
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
Payroll Liabilities$5,680
First National Bank Visa 8092$4,270
Officer Loan$350
Mcguckin Hardware 32600$91
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Board reviews and approves form 990

Form 990, Page 6, Part VI, Line 19

AVAILABLE TO THE PUBLIC

Filing and Contact Details

Filer

Filer Name
Learning for Living Institute
EIN
84-1495904
Phone
3034494204
Address
325 CANYON BLVD, BOULDER, CO 80302

Signing Officer

Name
Dorcas Mcdonald
Title
Executive Director
Phone
3034494204
Signed
2021-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dorcas Mcdonald
Voting Board Members
2
Independent Board Members
2
Employees
5
Volunteers
1

Preparer

Firm
Boulder CPA Group
Address
1790 30TH ST STE 418, BOULDER, CO 80301
Preparer
Carol Bailiff CPA
Phone
3034493060
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Our methods learning for living participants learn by doing. Each student will receive individual attention in a group setting. Our facilitators/coaches will collaborate, engage and inspire participants to explore their options and gain competence in their ability to accomplish their life goals. Corporate development during our june 2020-2021 fiscal year, we hired and utilized the skills of an experienced manager/supervisor to make our curriculum development, financial and operations departments work more efficiently and productive. This employee oversaw, tracked, set priorities, coordinated, and reviewed reports from learning for living's different sectors, developed our financial records, clarified communication and facilitated discussion between differently tasked employees and increased the effectiveness and enjoyment of our increasingly cohesive group. Outreach development we on-boarded an outreach coordinator who found, researched, and interviewed new facilitators, and laid a solid foundation for our new website. We hired a recent college graduate to launch our 50 to 60 videoed interviews with freshmen through senior college students and so, welcomed and put to use input from many diverse and interested college students. Research research plays a key part in our ability to provide practical answers to the challenges experienced by college-age young people. With this in mind, we have completed another year of conducting in-depth research which will strengthen our curriculum, experiential teaching methods, facilitation, and outreach, and help to uphold our ongoing commitment to staying up-to-date on the current issues and difficulties facing college students and institutions of higher education on a national level. Conclusion our purpose is to engage college students in the process of learning life success skills such as communication, empathy, ethics, executive thinking skills, individual decision making and goal setting, time management, etc., which they can put to immediate use in their individual educational life situations and carry forward into their lives after graduation.

Form 990, Part IX, Line 24E

Cleaning services 5,016 1,254 0 administration 1,689 4,485 0 curriculum development 3,789 630 0 utilities 3,196 799 0 methods manual 3,155 79 0 governance 2,648 538 0 telephone & communication 1,457 364 0 membership dues 1,372 343 0 staffing appreciation 1,236 309 0 trash services 898 224 0 direct deposit fee 721 355 0 book and publications 661 165 0 operations 616 164 0 human resources 356 209 0 research 515 4 0 methods consultant 278 0 0 bank charges 97 24 0 reimbursed expenses 89 0 0 meeting/workshop expense 0 75 0 total 27,789 10,021 0

Raw XML Appendix325 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.

Path#Value
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IRS990/ActivityOrMissionDesc0THE LEARNING FOR LIVING INSTITUTE DEVELOPS TOP-QUALITY, INTERACTIVE, STUDENT-CENTERED LIFE SUCCESS SKILLS PROGRAMS FOR COLLEGE-AGE YOUNG PEOPLE. (SEE PART III LINE 1)
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IRS990/Desc0OUR METHODS LEARNING FOR LIVING PARTICIPANTS LEARN BY DOING. EACH STUDENT WILL RECEIVE INDIVIDUAL ATTENTION IN A GROUP SETTING. OUR FACILITATORS/COACHES WILL COLLABORATE, ENGAGE AND INSPIRE PARTICIPANTS TO EXPLORE THEIR OPTIONS AND GAIN COMPETENCE IN THEIR ABILITY TO ACCOMPLISH THEIR LIFE GOALS. CORPORATE DEVELOPMENT DURING OUR JUNE 2020-2021 FISCAL YEAR, WE HIRED AND UTILIZED THE SKILLS OF AN EXPERIENCED MANAGER/SUPERVISOR TO MAKE OUR CURRICULUM DEVELOPMENT, FINANCIAL AND OPERATIONS DEPARTMENTS WORK MORE EFFICIENTLY AND PRODUCTIVE. THIS EMPLOYEE OVERSAW, TRACKED, SET PRIORITIES, COORDINATED, AND REVIEWED REPORTS FROM LEARNING FOR LIVING'S DIFFERENT SECTORS, DEVELOPED OUR FINANCIAL RECORDS, CLARIFIED COMMUNICATION AND FACILITATED DISCUSSION BETWEEN DIFFERENTLY TASKED EMPLOYEES AND INCREASED THE EFFECTIVENESS AND ENJOYMENT OF OUR INCREASINGLY COHESIVE GROUP. OUTREACH DEVELOPMENT WE ON-BOARDED AN OUTREACH COORDINATOR WHO FOUND, RESEARCHED, AND INTERVIEWED NEW FACILITATORS, AND LAID A SOLID FOUNDATION FOR OUR NEW WEBSITE. WE HIRED A RECENT COLLEGE GRADUATE TO LAUNCH OUR 50 TO 60 VIDEOED INTERVIEWS WITH FRESHMEN THROUGH SENIOR COLLEGE STUDENTS AND SO, WELCOMED AND PUT TO USE INPUT FROM MANY DIVERSE AND INTERESTED COLLEGE STUDENTS. RESEARCH RESEARCH PLAYS A KEY PART IN OUR ABILITY TO PROVIDE PRACTICAL ANSWERS TO THE CHALLENGES EXPERIENCED BY COLLEGE-AGE YOUNG PEOPLE. WITH THIS IN MIND, WE HAVE COMPLETED ANOTHER YEAR OF CONDUCTING IN-DEPTH RESEARCH WHICH WILL STRENGTHEN OUR CURRICULUM, EXPERIENTIAL TEACHING METHODS, FACILITATION, AND OUTREACH, AND HELP TO UPHOLD OUR ONGOING COMMITMENT TO STAYING UP-TO-DATE ON THE CURRENT ISSUES AND DIFFICULTIES FACING COLLEGE STUDENTS AND INSTITUTIONS OF HIGHER EDUCATION ON A NATIONAL LEVEL. CONCLUSION OUR PURPOSE IS TO ENGAGE COLLEGE STUDENTS IN THE PROCESS OF LEARNING LIFE SUCCESS SKILLS SUCH AS COMMUNICATION, EMPATHY, ETHICS, EXECUTIVE THINKING SKILLS, INDIVIDUAL DECISION MAKING AND GOAL SETTING, TIME MANAGEMENT, ETC., WHICH THEY CAN PUT TO IMMEDIATE USE IN THEIR INDIVIDUAL EDUCATIONAL LIFE SITUATIONS AND CARRY FORWARD INTO THEIR LIVES AFTER GRADUATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR METHODS LEARNING FOR LIVING PARTICIPANTS LEARN BY DOING. EACH STUDENT WILL RECEIVE INDIVIDUAL ATTENTION IN A GROUP SETTING. OUR FACILITATORS/COACHES WILL COLLABORATE, ENGAGE AND INSPIRE PARTICIPANTS TO EXPLORE THEIR OPTIONS AND GAIN COMPETENCE IN THEIR ABILITY TO ACCOMPLISH THEIR LIFE GOALS. CORPORATE DEVELOPMENT DURING OUR JUNE 2020-2021 FISCAL YEAR, WE HIRED AND UTILIZED THE SKILLS OF AN EXPERIENCED MANAGER/SUPERVISOR TO MAKE OUR CURRICULUM DEVELOPMENT, FINANCIAL AND OPERATIONS DEPARTMENTS WORK MORE EFFICIENTLY AND PRODUCTIVE. THIS EMPLOYEE OVERSAW, TRACKED, SET PRIORITIES, COORDINATED, AND REVIEWED REPORTS FROM LEARNING FOR LIVING'S DIFFERENT SECTORS, DEVELOPED OUR FINANCIAL RECORDS, CLARIFIED COMMUNICATION AND FACILITATED DISCUSSION BETWEEN DIFFERENTLY TASKED EMPLOYEES AND INCREASED THE EFFECTIVENESS AND ENJOYMENT OF OUR INCREASINGLY COHESIVE GROUP. OUTREACH DEVELOPMENT WE ON-BOARDED AN OUTREACH COORDINATOR WHO FOUND, RESEARCHED, AND INTERVIEWED NEW FACILITATORS, AND LAID A SOLID FOUNDATION FOR OUR NEW WEBSITE. WE HIRED A RECENT COLLEGE GRADUATE TO LAUNCH OUR 50 TO 60 VIDEOED INTERVIEWS WITH FRESHMEN THROUGH SENIOR COLLEGE STUDENTS AND SO, WELCOMED AND PUT TO USE INPUT FROM MANY DIVERSE AND INTERESTED COLLEGE STUDENTS. RESEARCH RESEARCH PLAYS A KEY PART IN OUR ABILITY TO PROVIDE PRACTICAL ANSWERS TO THE CHALLENGES EXPERIENCED BY COLLEGE-AGE YOUNG PEOPLE. WITH THIS IN MIND, WE HAVE COMPLETED ANOTHER YEAR OF CONDUCTING IN-DEPTH RESEARCH WHICH WILL STRENGTHEN OUR CURRICULUM, EXPERIENTIAL TEACHING METHODS, FACILITATION, AND OUTREACH, AND HELP TO UPHOLD OUR ONGOING COMMITMENT TO STAYING UP-TO-DATE ON THE CURRENT ISSUES AND DIFFICULTIES FACING COLLEGE STUDENTS AND INSTITUTIONS OF HIGHER EDUCATION ON A NATIONAL LEVEL. CONCLUSION OUR PURPOSE IS TO ENGAGE COLLEGE STUDENTS IN THE PROCESS OF LEARNING LIFE SUCCESS SKILLS SUCH AS COMMUNICATION, EMPATHY, ETHICS, EXECUTIVE THINKING SKILLS, INDIVIDUAL DECISION MAKING AND GOAL SETTING, TIME MANAGEMENT, ETC., WHICH THEY CAN PUT TO IMMEDIATE USE IN THEIR INDIVIDUAL EDUCATIONAL LIFE SITUATIONS AND CARRY FORWARD INTO THEIR LIVES AFTER GRADUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS AND APPROVES FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CLEANING SERVICES 5,016 1,254 0 ADMINISTRATION 1,689 4,485 0 CURRICULUM DEVELOPMENT 3,789 630 0 UTILITIES 3,196 799 0 METHODS MANUAL 3,155 79 0 GOVERNANCE 2,648 538 0 TELEPHONE & COMMUNICATION 1,457 364 0 MEMBERSHIP DUES 1,372 343 0 STAFFING APPRECIATION 1,236 309 0 TRASH SERVICES 898 224 0 DIRECT DEPOSIT FEE 721 355 0 BOOK AND PUBLICATIONS 661 165 0 OPERATIONS 616 164 0 HUMAN RESOURCES 356 209 0 RESEARCH 515 4 0 METHODS CONSULTANT 278 0 0 BANK CHARGES 97 24 0 REIMBURSED EXPENSES 89 0 0 MEETING/WORKSHOP EXPENSE 0 75 0 TOTAL 27,789 10,021 0
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ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-18
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ReturnHeader/ReturnTs02022-04-18T09:55:02-05:00
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ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

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