Civic Intelligence

Learning for Living Institute

990 • Fiscal year 2016 • EIN 84-1495904

Jun 01, 2015 to May 31, 2016 • Filed on Apr 17, 2016

325 Canyon BlvdBoulder, CO 80302

(303) 449-4204

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

39th percentile

0.02x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

11th percentile

-29%

Higher net margin than 11% of similar nonprofits.

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

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

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

Asset Growth

20th percentile

-7.6%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

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

Assets

Flat

$689,420

Flat from 2016

Net Assets

Flat

$686,509

Flat from 2016

Liabilities

Flat

$2,911

Flat from 2016

Revenue

Flat

$191,915

Flat from 2016

Expenses

Flat

$247,390

Flat from 2016

Net Income

Flat

-$55,475

Flat from 2016

Historical Trend

Balance Sheet Trend

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

$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 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

2016

Assets$689,420
Liabilities$2,911
Net Assets$686,509

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 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

2016

Revenue$191,915
Expenses$247,390
Net Income-$55,475
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Apr 17, 2016
Return Version
2015v3.0
Gross Receipts
$191,915
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.

SEE LINE 4A

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$663,907$658,224▼ $5,683
Investments in Publicly Traded Securities$63,102$23,466▼ $39,636
Cash and Non-Interest-Bearing Accounts$19,024$7,721▼ $11,303
Total Assets$746,033$689,420▼ $56,613
Other Assets Total-$9-
Liabilities
Other Liabilities$4,049$2,911▼ $1,138
Total Liabilities$4,049$2,911▼ $1,138
Net Assets / Fund Balance
Unrestricted Net Assets$741,984$686,509▼ $55,475
Total Net Assets Fund Balance$741,984$686,509▼ $55,475
Total Liabilities and Net Assets / Fund Balance$746,033$689,420▼ $56,613

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$415,990$39,943$455,933
Leasehold Improvements$122,941$23,690$146,631
Land$113,983-$113,983
Equipment$5,310$9,472$14,782
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dorcas McdonaldExecutive Di
Joanna UnderwoodVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$191,550
Program Service Revenue
$0
Investment Income
$365
Other Revenue
$0
All Other Contributions
$191,550
Change in Net Assets
$-55,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$126,404
Other Expenses$120,963
Professional Fundraising Fees$23
Total Fundraising Expense$23
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,848$21,500-$117,348
All Other Expenses$29,445$7,593-$37,038
Fees for Services Accounting$24,187$6,047-$30,234
Depreciation Depletion$16,446--$16,446
Payroll Taxes$7,412$1,644-$9,056
Other Expenses$4,581$1,151-$5,732
Insurance$692$2,767-$3,459
Fees for Services Legal$587$147-$734
Conferences and Meetings$194$48-$242
Travel$142$36-$178
Fees for Services Professional Fundraising--$23$23
Total Functional Expenses$201,055$46,312$23$247,390
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$23
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$2,676
Credit Card$201
Notes Payable$34
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
2016-04-17
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-mark H Carson & Assoc
Address
1790 30TH STREET SUITE 418, BOULDER, CO 80301
Preparer
Mark H Carson CPA
Phone
3034493060
Supplemental Narrative

Additional Explanations

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

Education that use coaching, facilitation and teaching methodologies to help college sudents discover their passions, develop their strengths, and become adults capable of succeeding in their lives and contributing to their communities. The learning for living institute 325 canyon blvd www.learningforliving.org [email protected] the learning for living institute develops experiential, life success skills programs for college-age students which can help them gain the knowledge and skills they need to achieve success in their lives during and after college. During our fiscal year june 1, 2015 to may 31, 2016 we continued our work with highly respected, national experts in the different life-skills areas to build our program curricula, our coaching and facilitation methods, and program evaluations including formative, summative, and follow-up assessments. Our work has been influenced by the field of positive psychology and during this fiscal year we attended their national conference, and adapted some of their more innovative work to our program content and teaching methodology. We developed 12 pilot curriculums for our flagship program, discover the work you love. We created and put in place essential policies and procedures to provide the foundation for learning for living's life success skills programs. With the assistance of our in-house computer database expert and a recently-hired database professional, we began building the cohesive cloud, computer, and paper database systems necessary to organize, hold, and retrieve learning for living's knowledge, and research and make it easily accessible to our curriculum and methods developers, facilitators, program providers and evaluators, outreach marketers and fundraisers - the people who will work with us to develop life success programs for college-age students. We've hired a project manager to develop clearly-written manuals detailing learning for living's policy and procedures for our administration, technology, hr hiring, on-boarding, and maintaining of employees and independent contractors, care of our physical plant, carrying out of our legal and government requirements, as well as a style guide for our growing number of written documents. This recording of learning for living's business policies and procedures strengthens our organization's structure and helps ensure a higher level of efficiency in our day-to-day work. This work will provide foundational support essential for learning for living's success over the next several years.

Form 990, Part IX, Line 24E

Yard supplies and service 3,454 864 0 computer supplies 3,254 814 0 strategy & policy consult 2,850 713 0 utilities 2,508 627 0 repairs and maintenance 2,367 592 0 human resources 1,950 487 0 telephone & communication 1,882 470 0 methods manual administra 1,426 356 0 management consulting 1,240 310 0 dues & subscriptions 1,194 298 0 book and publications 1,148 287 0 insurance workers compens 1,146 286 0 probationary period 905 226 0 operations 826 206 0 staffing appreciation 594 149 0 organizing 432 108 0 administration 413 103 0 minor furniture 247 62 0 interest expense 8 283 0 house plans and garden ca 227 57 0 bank charges 191 48 0 website 177 44 0 odd jobs 166 42 0 reimbursed expenses 203 1 0 trial assignment 156 39 0 computer consultant 118 29 0 annual certification 118 29 0 non-violent communication 110 28 0 licenses & fees 64 16 0 bank credit card charges 58 15 0 office systems 16 4 0 curriculum development 11 3 0 reconcilation discrepanci -14 -3 0

Raw XML Appendix326 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/Desc0WE EMPOWER COLLEGE STUDENTS WITH THE SKILLS THEY NEED TO LIVE SUCCESSFUL LIVES. OUR LEARNING FOR LIVING VISION THE LEARNING FOR LIVING INSTITUTE ENVISIONS A WORLD IN WHICH YOUNG PEOPLE ENJOY LIFE SUCCESS SKILLS THAT EMPOWER THEM TO LIVE HAPPY, CONTRIBUTIVE LIVES AND BECOME CARING CITIZENS, CAPABLE OF CREATING A MORE PEACEFUL AND SUSTAINABLE WORLD. THE LEARNING FOR LIVING MISSION THE LEARNING FOR LIVING INSTITUTE DEVELOPS EXPERIENTIAL LIFE SUCCESS SKILLS EDUCATION THAT USE COACHING, FACILITATION AND TEACHING METHODOLOGIES TO HELP COLLEGE SUDENTS DISCOVER THEIR PASSIONS, DEVELOP THEIR STRENGTHS, AND BECOME ADULTS CAPABLE OF SUCCEEDING IN THEIR LIVES AND CONTRIBUTING TO THEIR COMMUNITIES. THE LEARNING FOR LIVING INSTITUTE 325 CANYON BLVD WWW.LEARNINGFORLIVING.ORG [email protected] THE LEARNING FOR LIVING INSTITUTE DEVELOPS EXPERIENTIAL, LIFE SUCCESS SKILLS PROGRAMS FOR COLLEGE-AGE STUDENTS WHICH CAN HELP THEM GAIN THE KNOWLEDGE AND SKILLS THEY NEED TO ACHIEVE SUCCESS IN THEIR LIVES DURING AND AFTER COLLEGE. DURING OUR FISCAL YEAR JUNE 1, 2015 TO MAY 31, 2016 WE CONTINUED OUR WORK WITH HIGHLY RESPECTED, NATIONAL EXPERTS IN THE DIFFERENT LIFE-SKILLS AREAS TO BUILD OUR PROGRAM CURRICULA, OUR COACHING AND FACILITATION METHODS, AND PROGRAM EVALUATIONS INCLUDING FORMATIVE, SUMMATIVE, AND FOLLOW-UP ASSESSMENTS. OUR WORK HAS BEEN INFLUENCED BY THE FIELD OF POSITIVE PSYCHOLOGY AND DURING THIS FISCAL YEAR WE ATTENDED THEIR NATIONAL CONFERENCE, AND ADAPTED SOME OF THEIR MORE INNOVATIVE WORK TO OUR PROGRAM CONTENT AND TEACHING METHODOLOGY. WE DEVELOPED 12 PILOT CURRICULUMS FOR OUR FLAGSHIP PROGRAM, DISCOVER THE WORK YOU LOVE. WE CREATED AND PUT IN PLACE ESSENTIAL POLICIES AND PROCEDURES TO PROVIDE THE FOUNDATION FOR LEARNING FOR LIVING'S LIFE SUCCESS SKILLS PROGRAMS. WITH THE ASSISTANCE OF OUR IN-HOUSE COMPUTER DATABASE EXPERT AND A RECENTLY-HIRED DATABASE PROFESSIONAL, WE BEGAN BUILDING THE COHESIVE CLOUD, COMPUTER, AND PAPER DATABASE SYSTEMS NECESSARY TO ORGANIZE, HOLD, AND RETRIEVE LEARNING FOR LIVING'S KNOWLEDGE, AND RESEARCH AND MAKE IT EASILY ACCESSIBLE TO OUR CURRICULUM AND METHODS DEVELOPERS, FACILITATORS, PROGRAM PROVIDERS AND EVALUATORS, OUTREACH MARKETERS AND FUNDRAISERS - THE PEOPLE WHO WILL WORK WITH US TO DEVELOP LIFE SUCCESS PROGRAMS FOR COLLEGE-AGE STUDENTS. WE'VE HIRED A PROJECT MANAGER TO DEVELOP CLEARLY-WRITTEN MANUALS DETAILING LEARNING FOR LIVING'S POLICY AND PROCEDURES FOR OUR ADMINISTRATION, TECHNOLOGY, HR HIRING, ON-BOARDING, AND MAINTAINING OF EMPLOYEES AND INDEPENDENT CONTRACTORS, CARE OF OUR PHYSICAL PLANT, CARRYING OUT OF OUR LEGAL AND GOVERNMENT REQUIREMENTS, AS WELL AS A STYLE GUIDE FOR OUR GROWING NUMBER OF WRITTEN DOCUMENTS. THIS RECORDING OF LEARNING FOR LIVING'S BUSINESS POLICIES AND PROCEDURES STRENGTHENS OUR ORGANIZATION'S STRUCTURE AND HELPS ENSURE A HIGHER LEVEL OF EFFICIENCY IN OUR DAY-TO-DAY WORK. THIS WORK WILL PROVIDE FOUNDATIONAL SUPPORT ESSENTIAL FOR LEARNING FOR LIVING'S SUCCESS OVER THE NEXT SEVERAL YEARS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATION THAT USE COACHING, FACILITATION AND TEACHING METHODOLOGIES TO HELP COLLEGE SUDENTS DISCOVER THEIR PASSIONS, DEVELOP THEIR STRENGTHS, AND BECOME ADULTS CAPABLE OF SUCCEEDING IN THEIR LIVES AND CONTRIBUTING TO THEIR COMMUNITIES. THE LEARNING FOR LIVING INSTITUTE 325 CANYON BLVD WWW.LEARNINGFORLIVING.ORG [email protected] THE LEARNING FOR LIVING INSTITUTE DEVELOPS EXPERIENTIAL, LIFE SUCCESS SKILLS PROGRAMS FOR COLLEGE-AGE STUDENTS WHICH CAN HELP THEM GAIN THE KNOWLEDGE AND SKILLS THEY NEED TO ACHIEVE SUCCESS IN THEIR LIVES DURING AND AFTER COLLEGE. DURING OUR FISCAL YEAR JUNE 1, 2015 TO MAY 31, 2016 WE CONTINUED OUR WORK WITH HIGHLY RESPECTED, NATIONAL EXPERTS IN THE DIFFERENT LIFE-SKILLS AREAS TO BUILD OUR PROGRAM CURRICULA, OUR COACHING AND FACILITATION METHODS, AND PROGRAM EVALUATIONS INCLUDING FORMATIVE, SUMMATIVE, AND FOLLOW-UP ASSESSMENTS. OUR WORK HAS BEEN INFLUENCED BY THE FIELD OF POSITIVE PSYCHOLOGY AND DURING THIS FISCAL YEAR WE ATTENDED THEIR NATIONAL CONFERENCE, AND ADAPTED SOME OF THEIR MORE INNOVATIVE WORK TO OUR PROGRAM CONTENT AND TEACHING METHODOLOGY. WE DEVELOPED 12 PILOT CURRICULUMS FOR OUR FLAGSHIP PROGRAM, DISCOVER THE WORK YOU LOVE. WE CREATED AND PUT IN PLACE ESSENTIAL POLICIES AND PROCEDURES TO PROVIDE THE FOUNDATION FOR LEARNING FOR LIVING'S LIFE SUCCESS SKILLS PROGRAMS. WITH THE ASSISTANCE OF OUR IN-HOUSE COMPUTER DATABASE EXPERT AND A RECENTLY-HIRED DATABASE PROFESSIONAL, WE BEGAN BUILDING THE COHESIVE CLOUD, COMPUTER, AND PAPER DATABASE SYSTEMS NECESSARY TO ORGANIZE, HOLD, AND RETRIEVE LEARNING FOR LIVING'S KNOWLEDGE, AND RESEARCH AND MAKE IT EASILY ACCESSIBLE TO OUR CURRICULUM AND METHODS DEVELOPERS, FACILITATORS, PROGRAM PROVIDERS AND EVALUATORS, OUTREACH MARKETERS AND FUNDRAISERS - THE PEOPLE WHO WILL WORK WITH US TO DEVELOP LIFE SUCCESS PROGRAMS FOR COLLEGE-AGE STUDENTS. WE'VE HIRED A PROJECT MANAGER TO DEVELOP CLEARLY-WRITTEN MANUALS DETAILING LEARNING FOR LIVING'S POLICY AND PROCEDURES FOR OUR ADMINISTRATION, TECHNOLOGY, HR HIRING, ON-BOARDING, AND MAINTAINING OF EMPLOYEES AND INDEPENDENT CONTRACTORS, CARE OF OUR PHYSICAL PLANT, CARRYING OUT OF OUR LEGAL AND GOVERNMENT REQUIREMENTS, AS WELL AS A STYLE GUIDE FOR OUR GROWING NUMBER OF WRITTEN DOCUMENTS. THIS RECORDING OF LEARNING FOR LIVING'S BUSINESS POLICIES AND PROCEDURES STRENGTHENS OUR ORGANIZATION'S STRUCTURE AND HELPS ENSURE A HIGHER LEVEL OF EFFICIENCY IN OUR DAY-TO-DAY WORK. THIS WORK WILL PROVIDE FOUNDATIONAL SUPPORT ESSENTIAL FOR LEARNING FOR LIVING'S SUCCESS OVER THE NEXT SEVERAL YEARS.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2016Detailed filing. Detailed filing data is available for this year.$6.89$0.03$6.87$1.92$2.47$0.55
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