Civic Intelligence

Learning for Living Institute

990 • Fiscal year 2017 • EIN 84-1495904

Jun 01, 2016 to May 31, 2017 • Filed on Apr 11, 2018

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

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

46th percentile

0.03x

Higher debt load relative to revenue than 46% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-7.5%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

33rd percentile

-1.9%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

4.9%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$676,609

Down $12,811 (-1.9%) from 2016

Net Assets

Down

$671,401

Down $15,108 (-2.2%) from 2016

Liabilities

Up

$5,208

Up $2,297 (+79%) from 2016

Revenue

Up

$201,408

Up $9,493 (+4.9%) from 2016

Expenses

Down

$216,516

Down $30,874 (-12%) from 2016

Net Income

Up

-$15,108

Up $40,367 (+73%) 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 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

2017

Assets$676,609
Liabilities$5,208
Net Assets$671,401

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 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

2017

Revenue$201,408
Expenses$216,516
Net Income-$15,108
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Apr 11, 2018
Return Version
2016v3.1
Gross Receipts
$201,408
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 experiential life success skills educational programs that coach, facilitate, teach and help college-age young people discover their passions, (see part iii line 1)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$658,224$651,947▼ $6,277
Investments in Publicly Traded Securities$23,466$13,901▼ $9,565
Cash and Non-Interest-Bearing Accounts$7,721$10,685▲ $2,964
Total Assets$689,420$676,609▼ $12,811
Other Assets Total$9$76▲ $67
Liabilities
Other Liabilities$2,911$5,208▲ $2,297
Total Liabilities$2,911$5,208▲ $2,297
Net Assets / Fund Balance
Unrestricted Net Assets$686,509$671,401▼ $15,108
Total Net Assets Fund Balance$686,509$671,401▼ $15,108
Total Liabilities and Net Assets / Fund Balance$689,420$676,609▼ $12,811

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$404,300$51,633$455,933
Leasehold Improvements$127,296$27,129$154,425
Land$113,983-$113,983
Equipment$6,368$10,938$17,306
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dorcas McdonaldExecutive Di
Joanna UnderwoodVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$201,000
Program Service Revenue
$0
Investment Income
$408
Other Revenue
$0
All Other Contributions
$201,000
Change in Net Assets
$-15,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,025
Salaries, Compensation, and Employee Benefits$80,491
Total Fundraising Expense$150
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,560$13,223-$74,783
All Other Expenses$29,368$7,412$150$36,930
Fees for Services Accounting$20,732$5,183-$25,915
Depreciation Depletion$16,595--$16,595
Other Expenses$7,462$1,866-$9,328
Payroll Taxes$4,699$1,009-$5,708
Insurance$1,964$491-$2,455
Conferences and Meetings$900$225-$1,125
Travel$663$166-$829
Total Functional Expenses$178,238$38,128$150$216,516
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
First National Bank Visa 8092$2,551
Payroll Liabilities$2,356
Mcguckin Hardware 32600$301
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
2018-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dorcas Mcdonald
Voting Board Members
2
Independent Board Members
2
Employees
4
Volunteers
1

Preparer

Firm
Boulder CPA Group
Address
1790 30TH STREET SUITE 418, BOULDER, CO 80301
Preparer
Natalie Swartz CPA
Phone
3034493060
Supplemental Narrative

Additional Explanations

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

After college. In our programs, each student will receive individual attention, guidance, and practice in life skills in a group setting. Our facilitators will engage, collaborate, and teach students to explore their options and become more competent in their ability to accomplish their life goals. Developing our methods manual throughout this fiscal year, we have worked with a broadly experienced professional editor and writer and a nationally-respected methods developer and evaluator to research and develop the methods manual's scientifically- verified content, and shape this content into easily followed chapters which serve as the text book for our facilitator trainings and life skills programs. We undertake this large a project because detailed wording of "what you specifically say to a college student to engage, encourage, guide and help him or her find their best answer to their personal life issues" rarely exists in life skills education and is essential in order to successfully teach life skills. Expanded our operations and support systems throughout this fiscal year, we have also expanded and up-dated our procedural manuals for the technological, legal, and administrative support of our work, and the care of our physical environment. We have created and expanded an online platform to house our methods manual, internal team communications, life skills program and college research, and a knowledge and information management system which hosts our computer-based reference library to support and improve every aspect of our work. Curriculum content improvements we have integrated the seminal work of positive psychology, motivational interviewing, drama therapy, non-violent communication, virginia satir's systems therapy and other expert content into our methods manual and life skills curriculum to improve all aspects of our program material. In these ways we have put in place the foundational structures essential to create and give innovative, high-quality life skills educational programs.

Form 990, Part IX, Line 24E

Cleaning services 5,550 1,388 0 methods consultant 5,474 1,368 0 supplies 3,445 861 0 utilities 3,371 843 0 repairs and maintenance 1,946 559 0 telephone & communication 1,694 424 0 dues & subscriptions 1,642 410 0 gardening advisor 1,480 370 0 human resources 1,168 292 0 insurance workers compens 1,120 280 0 staffing appreciation 865 216 0 book and publications 549 137 0 meeting/workshop expense 239 60 0 outreach expenses 188 47 0 fundraising 68 17 150 organizing 146 36 0 management consulting 140 35 0 annual certification 118 29 0 administration 64 16 0 reimbursed expenses 59 15 0 bank charges 36 9 0 interest expense 14 3 0 renovations 10 2 0 licenses & fees 8 2 0 reconcilation discrepanci -26 -7 0 total 29,368 7,412 150

Raw XML Appendix322 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/Desc0OUR VISION AT THE LEARNING FOR LIVING INSTITUTE THE LEARNING FOR LIVINGINSTITUTE ENVISIONS A WORLD IN WHICH YOUNG PEOPLE ENJOY BEING TRAINED IN LIFE SUCCESS SKILLS WHICH EMPOWER THEM TO LIVE FULFILLING, CONTRIBUTIVE LIVES AND BECOME CARING, RESPONSIBLE CITIZENS WHO CAN CREATE A MORE PEACEFUL AND SUSTAINABLE WORLD. OUR 2016-2017 ANNUAL REPORT THE LEARNING FOR LIVING INSTITUTE DEVELOPS EXPERIENTIAL, LIFE SUCCESS SKILLS PROGRAMS FOR COLLEGE-AGE YOUNG PEOPLE WHICH HELP THEM GAIN THE KNOWLEDGE AND SKILLS THEY NEED TO ACHIEVE SUCCESS IN THEIR LIVES DURING AND AFTER COLLEGE. IN OUR PROGRAMS, EACH STUDENT WILL RECEIVE INDIVIDUAL ATTENTION, GUIDANCE, AND PRACTICE IN LIFE SKILLS IN A GROUP SETTING. OUR FACILITATORS WILL ENGAGE, COLLABORATE, AND TEACH STUDENTS TO EXPLORE THEIR OPTIONS AND BECOME MORE COMPETENT IN THEIR ABILITY TO ACCOMPLISH THEIR LIFE GOALS. DEVELOPING OUR METHODS MANUAL THROUGHOUT THIS FISCAL YEAR, WE HAVE WORKED WITH A BROADLY EXPERIENCED PROFESSIONAL EDITOR AND WRITER AND A NATIONALLY-RESPECTED METHODS DEVELOPER AND EVALUATOR TO RESEARCH AND DEVELOP THE METHODS MANUAL'S SCIENTIFICALLY- VERIFIED CONTENT, AND SHAPE THIS CONTENT INTO EASILY FOLLOWED CHAPTERS WHICH SERVE AS THE TEXT BOOK FOR OUR FACILITATOR TRAININGS AND LIFE SKILLS PROGRAMS. WE UNDERTAKE THIS LARGE A PROJECT BECAUSE DETAILED WORDING OF "WHAT YOU SPECIFICALLY SAY TO A COLLEGE STUDENT TO ENGAGE, ENCOURAGE, GUIDE AND HELP HIM OR HER FIND THEIR BEST ANSWER TO THEIR PERSONAL LIFE ISSUES" RARELY EXISTS IN LIFE SKILLS EDUCATION AND IS ESSENTIAL IN ORDER TO SUCCESSFULLY TEACH LIFE SKILLS. EXPANDED OUR OPERATIONS AND SUPPORT SYSTEMS THROUGHOUT THIS FISCAL YEAR, WE HAVE ALSO EXPANDED AND UP-DATED OUR PROCEDURAL MANUALS FOR THE TECHNOLOGICAL, LEGAL, AND ADMINISTRATIVE SUPPORT OF OUR WORK, AND THE CARE OF OUR PHYSICAL ENVIRONMENT. WE HAVE CREATED AND EXPANDED AN ONLINE PLATFORM TO HOUSE OUR METHODS MANUAL, INTERNAL TEAM COMMUNICATIONS, LIFE SKILLS PROGRAM AND COLLEGE RESEARCH, AND A KNOWLEDGE AND INFORMATION MANAGEMENT SYSTEM WHICH HOSTS OUR COMPUTER-BASED REFERENCE LIBRARY TO SUPPORT AND IMPROVE EVERY ASPECT OF OUR WORK. CURRICULUM CONTENT IMPROVEMENTS WE HAVE INTEGRATED THE SEMINAL WORK OF POSITIVE PSYCHOLOGY, MOTIVATIONAL INTERVIEWING, DRAMA THERAPY, NON-VIOLENT COMMUNICATION, VIRGINIA SATIR'S SYSTEMS THERAPY AND OTHER EXPERT CONTENT INTO OUR METHODS MANUAL AND LIFE SKILLS CURRICULUM TO IMPROVE ALL ASPECTS OF OUR PROGRAM MATERIAL. IN THESE WAYS WE HAVE PUT IN PLACE THE FOUNDATIONAL STRUCTURES ESSENTIAL TO CREATE AND GIVE INNOVATIVE, HIGH-QUALITY LIFE SKILLS EDUCATIONAL PROGRAMS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER COLLEGE. IN OUR PROGRAMS, EACH STUDENT WILL RECEIVE INDIVIDUAL ATTENTION, GUIDANCE, AND PRACTICE IN LIFE SKILLS IN A GROUP SETTING. OUR FACILITATORS WILL ENGAGE, COLLABORATE, AND TEACH STUDENTS TO EXPLORE THEIR OPTIONS AND BECOME MORE COMPETENT IN THEIR ABILITY TO ACCOMPLISH THEIR LIFE GOALS. DEVELOPING OUR METHODS MANUAL THROUGHOUT THIS FISCAL YEAR, WE HAVE WORKED WITH A BROADLY EXPERIENCED PROFESSIONAL EDITOR AND WRITER AND A NATIONALLY-RESPECTED METHODS DEVELOPER AND EVALUATOR TO RESEARCH AND DEVELOP THE METHODS MANUAL'S SCIENTIFICALLY- VERIFIED CONTENT, AND SHAPE THIS CONTENT INTO EASILY FOLLOWED CHAPTERS WHICH SERVE AS THE TEXT BOOK FOR OUR FACILITATOR TRAININGS AND LIFE SKILLS PROGRAMS. WE UNDERTAKE THIS LARGE A PROJECT BECAUSE DETAILED WORDING OF "WHAT YOU SPECIFICALLY SAY TO A COLLEGE STUDENT TO ENGAGE, ENCOURAGE, GUIDE AND HELP HIM OR HER FIND THEIR BEST ANSWER TO THEIR PERSONAL LIFE ISSUES" RARELY EXISTS IN LIFE SKILLS EDUCATION AND IS ESSENTIAL IN ORDER TO SUCCESSFULLY TEACH LIFE SKILLS. EXPANDED OUR OPERATIONS AND SUPPORT SYSTEMS THROUGHOUT THIS FISCAL YEAR, WE HAVE ALSO EXPANDED AND UP-DATED OUR PROCEDURAL MANUALS FOR THE TECHNOLOGICAL, LEGAL, AND ADMINISTRATIVE SUPPORT OF OUR WORK, AND THE CARE OF OUR PHYSICAL ENVIRONMENT. WE HAVE CREATED AND EXPANDED AN ONLINE PLATFORM TO HOUSE OUR METHODS MANUAL, INTERNAL TEAM COMMUNICATIONS, LIFE SKILLS PROGRAM AND COLLEGE RESEARCH, AND A KNOWLEDGE AND INFORMATION MANAGEMENT SYSTEM WHICH HOSTS OUR COMPUTER-BASED REFERENCE LIBRARY TO SUPPORT AND IMPROVE EVERY ASPECT OF OUR WORK. CURRICULUM CONTENT IMPROVEMENTS WE HAVE INTEGRATED THE SEMINAL WORK OF POSITIVE PSYCHOLOGY, MOTIVATIONAL INTERVIEWING, DRAMA THERAPY, NON-VIOLENT COMMUNICATION, VIRGINIA SATIR'S SYSTEMS THERAPY AND OTHER EXPERT CONTENT INTO OUR METHODS MANUAL AND LIFE SKILLS CURRICULUM TO IMPROVE ALL ASPECTS OF OUR PROGRAM MATERIAL. IN THESE WAYS WE HAVE PUT IN PLACE THE FOUNDATIONAL STRUCTURES ESSENTIAL TO CREATE AND GIVE INNOVATIVE, HIGH-QUALITY LIFE SKILLS EDUCATIONAL PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS AND APPROVES FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CLEANING SERVICES 5,550 1,388 0 METHODS CONSULTANT 5,474 1,368 0 SUPPLIES 3,445 861 0 UTILITIES 3,371 843 0 REPAIRS AND MAINTENANCE 1,946 559 0 TELEPHONE & COMMUNICATION 1,694 424 0 DUES & SUBSCRIPTIONS 1,642 410 0 GARDENING ADVISOR 1,480 370 0 HUMAN RESOURCES 1,168 292 0 INSURANCE WORKERS COMPENS 1,120 280 0 STAFFING APPRECIATION 865 216 0 BOOK AND PUBLICATIONS 549 137 0 MEETING/WORKSHOP EXPENSE 239 60 0 OUTREACH EXPENSES 188 47 0 FUNDRAISING 68 17 150 ORGANIZING 146 36 0 MANAGEMENT CONSULTING 140 35 0 ANNUAL CERTIFICATION 118 29 0 ADMINISTRATION 64 16 0 REIMBURSED EXPENSES 59 15 0 BANK CHARGES 36 9 0 INTEREST EXPENSE 14 3 0 RENOVATIONS 10 2 0 LICENSES & FEES 8 2 0 RECONCILATION DISCREPANCI -26 -7 0 TOTAL 29,368 7,412 150
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING FOR LIVING INSTITUTE
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ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATALIE SWARTZ CPA
ReturnHeader/ReturnTs02018-04-12T12:47:42-06:00
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ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

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
2017Detailed filing. Detailed filing data is available for this year.$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