Civic Intelligence

Learning for Living Institute

990 • Fiscal year 2022 • EIN 84-1495904

Jun 01, 2021 to May 31, 2022 • Filed on Apr 25, 2023

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

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

27th percentile

-6.6%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

39th percentile

0.1%

Faster revenue growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$607,268

Down $42,629 (-6.6%) from 2021

Net Assets

Down

$603,849

Down $35,657 (-5.6%) from 2021

Liabilities

Down

$3,419

Down $6,972 (-67%) from 2021

Revenue

Up

$300,892

Up $437 (+0.1%) from 2021

Expenses

Down

$336,549

Down $27,963 (-7.7%) from 2021

Net Income

Up

-$35,657

Up $28,400 (+44%) from 2021

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

2022

Assets$607,268
Liabilities$3,419
Net Assets$603,849

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

2022

Revenue$300,892
Expenses$336,549
Net Income-$35,657
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 25, 2023
Return Version
2021v4.0
Gross Receipts
$300,892
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$598,317$579,230▼ $19,087
Cash and Non-Interest-Bearing Accounts$28,181$24,297▼ $3,884
Investments in Publicly Traded Securities$23,399$3,741▼ $19,658
Total Assets$649,897$607,268▼ $42,629
Liabilities
Other Liabilities$10,391$3,419▼ $6,972
Total Liabilities$10,391$3,419▼ $6,972
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$639,506$603,849▼ $35,657
Total Net Assets Fund Balance$639,506$603,849▼ $35,657
Total Liabilities and Net Assets / Fund Balance$649,897$607,268▼ $42,629

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$345,847$110,086$455,933
Leasehold Improvements$109,960$44,849$154,809
Land$113,983-$113,983
Equipment$9,440$25,148$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
$300,550
Program Service Revenue
$0
Investment Income
$342
Other Revenue
$0
All Other Contributions
$300,550
Change in Net Assets
$-35,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,893
Other Expenses$137,656
Total Fundraising Expense$961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,930--$181,930
Fees for Services Accounting$30,682$7,670-$38,352
All Other Expenses$18,861$4,715$961$24,537
Depreciation Depletion$19,087--$19,087
Payroll Taxes$10,664$6,299-$16,963
Other Expenses$6,032$1,508-$7,540
Insurance$4,718$1,180-$5,898
Conferences and Meetings$1,629$407-$2,036
Travel$633$158-$791
Total Functional Expenses$305,768$29,820$961$336,549
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$1,661
First National Bank Visa 8092$1,408
Officer Loan$350
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
2023-04-25
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

Corporate improvements between the dates of may 31, 2021 and may 31, 2022 we continued to expand our organization by: continuing to upgrade the physical home and yard that comprise learning for living. Putting in place new and better working machines, computers, printers, copiers, etc. To create greater efficiency in our offices. Developing our website in greater detail and clarity and interest, taking or locating photographs, videos etc. For our website;integrating google into our work; researching our requirements in terms of infringement on other organizations. Program improvements in our program department we: created a 3 hour program on "finding your purpose, living the life you want to live" for college students; we researched all the books, articles and organizations we could locate on this topic; we developed experiential activities and exercises for this program; we initiated a beginning search for facilitators to lead this program; we created policies and a five-step procedure to govern the interaction between our facilitators and college-age participants drawn from our methods manual. Expanded outreach for outreach, we continued to interview the 60 or so college students to understand their needs and the demands they experience during their college years. We began reaching out to introduce our work and make initial connections with departments and individuals at university of colorado. Our executive director attended several conferences held by national organizations in the fields of facilitation methods (satir global), non- profit governance and policy (colorado non-profit association), the naspa strategies conference for the national association of student personnel administration and the international fundraising conference among others. Conclusion: during this 2021-2022 fiscal year learning for living continued to expand, detail out our learning for living organization and make essential improvements in our organizational, program and outreach areas which will increase our benefit for our college-age program participants and be required for the successful realization of our mission.

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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/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/Desc0CORPORATE IMPROVEMENTS BETWEEN THE DATES OF MAY 31, 2021 AND MAY 31, 2022 WE CONTINUED TO EXPAND OUR ORGANIZATION BY: CONTINUING TO UPGRADE THE PHYSICAL HOME AND YARD THAT COMPRISE LEARNING FOR LIVING. PUTTING IN PLACE NEW AND BETTER WORKING MACHINES, COMPUTERS, PRINTERS, COPIERS, ETC. TO CREATE GREATER EFFICIENCY IN OUR OFFICES. DEVELOPING OUR WEBSITE IN GREATER DETAIL AND CLARITY AND INTEREST, TAKING OR LOCATING PHOTOGRAPHS, VIDEOS ETC. FOR OUR WEBSITE;INTEGRATING GOOGLE INTO OUR WORK; RESEARCHING OUR REQUIREMENTS IN TERMS OF INFRINGEMENT ON OTHER ORGANIZATIONS. PROGRAM IMPROVEMENTS IN OUR PROGRAM DEPARTMENT WE: CREATED A 3 HOUR PROGRAM ON "FINDING YOUR PURPOSE, LIVING THE LIFE YOU WANT TO LIVE" FOR COLLEGE STUDENTS; WE RESEARCHED ALL THE BOOKS, ARTICLES AND ORGANIZATIONS WE COULD LOCATE ON THIS TOPIC; WE DEVELOPED EXPERIENTIAL ACTIVITIES AND EXERCISES FOR THIS PROGRAM; WE INITIATED A BEGINNING SEARCH FOR FACILITATORS TO LEAD THIS PROGRAM; WE CREATED POLICIES AND A FIVE-STEP PROCEDURE TO GOVERN THE INTERACTION BETWEEN OUR FACILITATORS AND COLLEGE-AGE PARTICIPANTS DRAWN FROM OUR METHODS MANUAL. EXPANDED OUTREACH FOR OUTREACH, WE CONTINUED TO INTERVIEW THE 60 OR SO COLLEGE STUDENTS TO UNDERSTAND THEIR NEEDS AND THE DEMANDS THEY EXPERIENCE DURING THEIR COLLEGE YEARS. WE BEGAN REACHING OUT TO INTRODUCE OUR WORK AND MAKE INITIAL CONNECTIONS WITH DEPARTMENTS AND INDIVIDUALS AT UNIVERSITY OF COLORADO. OUR EXECUTIVE DIRECTOR ATTENDED SEVERAL CONFERENCES HELD BY NATIONAL ORGANIZATIONS IN THE FIELDS OF FACILITATION METHODS (SATIR GLOBAL), NON- PROFIT GOVERNANCE AND POLICY (COLORADO NON-PROFIT ASSOCIATION), THE NASPA STRATEGIES CONFERENCE FOR THE NATIONAL ASSOCIATION OF STUDENT PERSONNEL ADMINISTRATION AND THE INTERNATIONAL FUNDRAISING CONFERENCE AMONG OTHERS. CONCLUSION: DURING THIS 2021-2022 FISCAL YEAR LEARNING FOR LIVING CONTINUED TO EXPAND, DETAIL OUT OUR LEARNING FOR LIVING ORGANIZATION AND MAKE ESSENTIAL IMPROVEMENTS IN OUR ORGANIZATIONAL, PROGRAM AND OUTREACH AREAS WHICH WILL INCREASE OUR BENEFIT FOR OUR COLLEGE-AGE PROGRAM PARTICIPANTS AND BE REQUIRED FOR THE SUCCESSFUL REALIZATION OF OUR MISSION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORPORATE IMPROVEMENTS BETWEEN THE DATES OF MAY 31, 2021 AND MAY 31, 2022 WE CONTINUED TO EXPAND OUR ORGANIZATION BY: CONTINUING TO UPGRADE THE PHYSICAL HOME AND YARD THAT COMPRISE LEARNING FOR LIVING. PUTTING IN PLACE NEW AND BETTER WORKING MACHINES, COMPUTERS, PRINTERS, COPIERS, ETC. TO CREATE GREATER EFFICIENCY IN OUR OFFICES. DEVELOPING OUR WEBSITE IN GREATER DETAIL AND CLARITY AND INTEREST, TAKING OR LOCATING PHOTOGRAPHS, VIDEOS ETC. FOR OUR WEBSITE;INTEGRATING GOOGLE INTO OUR WORK; RESEARCHING OUR REQUIREMENTS IN TERMS OF INFRINGEMENT ON OTHER ORGANIZATIONS. PROGRAM IMPROVEMENTS IN OUR PROGRAM DEPARTMENT WE: CREATED A 3 HOUR PROGRAM ON "FINDING YOUR PURPOSE, LIVING THE LIFE YOU WANT TO LIVE" FOR COLLEGE STUDENTS; WE RESEARCHED ALL THE BOOKS, ARTICLES AND ORGANIZATIONS WE COULD LOCATE ON THIS TOPIC; WE DEVELOPED EXPERIENTIAL ACTIVITIES AND EXERCISES FOR THIS PROGRAM; WE INITIATED A BEGINNING SEARCH FOR FACILITATORS TO LEAD THIS PROGRAM; WE CREATED POLICIES AND A FIVE-STEP PROCEDURE TO GOVERN THE INTERACTION BETWEEN OUR FACILITATORS AND COLLEGE-AGE PARTICIPANTS DRAWN FROM OUR METHODS MANUAL. EXPANDED OUTREACH FOR OUTREACH, WE CONTINUED TO INTERVIEW THE 60 OR SO COLLEGE STUDENTS TO UNDERSTAND THEIR NEEDS AND THE DEMANDS THEY EXPERIENCE DURING THEIR COLLEGE YEARS. WE BEGAN REACHING OUT TO INTRODUCE OUR WORK AND MAKE INITIAL CONNECTIONS WITH DEPARTMENTS AND INDIVIDUALS AT UNIVERSITY OF COLORADO. OUR EXECUTIVE DIRECTOR ATTENDED SEVERAL CONFERENCES HELD BY NATIONAL ORGANIZATIONS IN THE FIELDS OF FACILITATION METHODS (SATIR GLOBAL), NON- PROFIT GOVERNANCE AND POLICY (COLORADO NON-PROFIT ASSOCIATION), THE NASPA STRATEGIES CONFERENCE FOR THE NATIONAL ASSOCIATION OF STUDENT PERSONNEL ADMINISTRATION AND THE INTERNATIONAL FUNDRAISING CONFERENCE AMONG OTHERS. CONCLUSION: DURING THIS 2021-2022 FISCAL YEAR LEARNING FOR LIVING CONTINUED TO EXPAND, DETAIL OUT OUR LEARNING FOR LIVING ORGANIZATION AND MAKE ESSENTIAL IMPROVEMENTS IN OUR ORGANIZATIONAL, PROGRAM AND OUTREACH AREAS WHICH WILL INCREASE OUR BENEFIT FOR OUR COLLEGE-AGE PROGRAM PARTICIPANTS AND BE REQUIRED FOR THE SUCCESSFUL REALIZATION OF OUR MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS AND APPROVES FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DORCAS MCDONALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03034494204
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING FOR LIVING INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
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ReturnHeader/Filer/PhoneNum03034494204
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831352780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOULDER CPA GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01790 30TH ST STE 418
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOULDER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080301
ReturnHeader/PreparerPersonGrp/PhoneNum03034493060
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROL BAILIFF CPA
ReturnHeader/ReturnTs02023-04-27T09:55:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DORCAS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCDONALD
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

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
2022Detailed filing. Detailed filing data is available for this year.$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