Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
990 • Fiscal year 2025 • EIN 84-1495904
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Assets
Down$646,961
Down $43,545 (-6.3%) from 2023
Net Assets
Down$637,738
Down $45,664 (-6.7%) from 2023
Liabilities
Up$9,223
Up $2,119 (+30%) from 2023
Revenue
Down$258,668
Down $114,762 (-31%) from 2023
Expenses
Down$273,970
Down $19,907 (-6.8%) from 2023
Net Income
Down-$15,302
Down $94,855 (-119%) from 2023
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)
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $542,032 | $524,962 | ▼ $17,070 |
| Investments in Publicly Traded Securities | $75,994 | $79,621 | ▲ $3,627 |
| Savings and Temporary Cash Investments | $35,014 | $35,035 | ▲ $21 |
| Cash and Non-Interest-Bearing Accounts | $15,618 | $7,343 | ▼ $8,275 |
| Total Assets | $668,658 | $646,961 | ▼ $21,697 |
| Liabilities | |||
| Other Liabilities | $7,025 | $9,223 | ▲ $2,198 |
| Total Liabilities | $7,025 | $9,223 | ▲ $2,198 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $661,633 | $637,738 | ▼ $23,895 |
| Total Net Assets Fund Balance | $661,633 | $637,738 | ▼ $23,895 |
| Total Liabilities and Net Assets / Fund Balance | $668,658 | $646,961 | ▼ $21,697 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $310,775 | $145,158 | $455,933 |
| Leasehold Improvements | $99,316 | $55,493 | $154,809 |
| Land | $113,983 | - | $113,983 |
| Equipment | $888 | $32,600 | $33,488 |
| Name | Title |
|---|---|
| Dorcas Mcdonald | Executive Di |
| Joanna Underwood | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $147,036 |
| Other Expenses | $126,934 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $90,455 | $44,553 | - | $135,008 |
| Fees for Services Accounting | $40,237 | $10,059 | - | $50,296 |
| Depreciation Depletion | $17,070 | - | - | $17,070 |
| All Other Expenses | $10,446 | $2,942 | - | $13,388 |
| Payroll Taxes | $6,302 | $5,726 | - | $12,028 |
| Other Expenses | $5,321 | $1,330 | - | $6,651 |
| Conferences and Meetings | $691 | $173 | - | $864 |
| Insurance | $455 | $114 | - | $569 |
| Total Functional Expenses | $201,348 | $72,622 | $0 | $273,970 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $6,716 |
| First National Bank Visa 8092 | $2,507 |
“Board reviews and approves form 990”
“AVAILABLE TO THE PUBLIC”
“During the reporting period, the learning for living institute focused on the development, refinement, and early implementation of a comprehensive emotional intelligence education initiative designed to support individuals, students, and organizations in building practical, applied emotional skills. The learning for living institute advanced a structured curriculum organized into three progressive levels: personal emotional understanding, interpersonal awareness, and applied emotional intelligence. Each level emphasizes experiential learning and skill integration, including emotional awareness, insight, regulation, empathy, communication, and real-world application. In addition, learning for living is developing a program with the working title "emotional intelligence in action," a two-hour session intended to provide participants with a practical overview of the full curriculum. This program integrates components from all three levels and is designed to increase engagement, accessibility, and interest in continued learning. Program development also included the creation of supporting materials such as worksheets, guided exercises, and presentation frameworks suitable for both in-person and virtual delivery. Special attention was given to creating inclusive, accessible, and psychologically safe learning environments, with visual and instructional design tailored to college-age participants. Throughout the year, the learning for living explored partnerships and applications of its programming, with the goal of expanding access to emotional intelligence education as a foundational life skill. The work is grounded in principles of emotional literacy, respectful communication, and personal responsibility, with an emphasis on practical application in everyday life. While much of the activity during this period involved program development and pilot implementation, these efforts establish the foundation for broader program delivery, community engagement, and measurable impact in future periods.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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) |
| IRS990/AllOtherContributionsAmt | 0 | 255000 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2942 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10446 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13388 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DORCAS MCDONALD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3034494204 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 325 CANYON BLVD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOULDER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80302 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 15618 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 7343 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 173 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 691 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 864 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 255000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3668 |
| IRS990/CYOtherExpensesAmt | 0 | 126934 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -15302 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 147036 |
| IRS990/CYTotalExpensesAmt | 0 | 273970 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 258668 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 17070 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17070 |
| IRS990/Desc | 0 | DURING THE REPORTING PERIOD, THE LEARNING FOR LIVING INSTITUTE FOCUSED ON THE DEVELOPMENT, REFINEMENT, AND EARLY IMPLEMENTATION OF A COMPREHENSIVE EMOTIONAL INTELLIGENCE EDUCATION INITIATIVE DESIGNED TO SUPPORT INDIVIDUALS, STUDENTS, AND ORGANIZATIONS IN BUILDING PRACTICAL, APPLIED EMOTIONAL SKILLS. THE LEARNING FOR LIVING INSTITUTE ADVANCED A STRUCTURED CURRICULUM ORGANIZED INTO THREE PROGRESSIVE LEVELS: PERSONAL EMOTIONAL UNDERSTANDING, INTERPERSONAL AWARENESS, AND APPLIED EMOTIONAL INTELLIGENCE. EACH LEVEL EMPHASIZES EXPERIENTIAL LEARNING AND SKILL INTEGRATION, INCLUDING EMOTIONAL AWARENESS, INSIGHT, REGULATION, EMPATHY, COMMUNICATION, AND REAL-WORLD APPLICATION. IN ADDITION, LEARNING FOR LIVING IS DEVELOPING A PROGRAM WITH THE WORKING TITLE "EMOTIONAL INTELLIGENCE IN ACTION," A TWO-HOUR SESSION INTENDED TO PROVIDE PARTICIPANTS WITH A PRACTICAL OVERVIEW OF THE FULL CURRICULUM. THIS PROGRAM INTEGRATES COMPONENTS FROM ALL THREE LEVELS AND IS DESIGNED TO INCREASE ENGAGEMENT, ACCESSIBILITY, AND INTEREST IN CONTINUED LEARNING. PROGRAM DEVELOPMENT ALSO INCLUDED THE CREATION OF SUPPORTING MATERIALS SUCH AS WORKSHEETS, GUIDED EXERCISES, AND PRESENTATION FRAMEWORKS SUITABLE FOR BOTH IN-PERSON AND VIRTUAL DELIVERY. SPECIAL ATTENTION WAS GIVEN TO CREATING INCLUSIVE, ACCESSIBLE, AND PSYCHOLOGICALLY SAFE LEARNING ENVIRONMENTS, WITH VISUAL AND INSTRUCTIONAL DESIGN TAILORED TO COLLEGE-AGE PARTICIPANTS. THROUGHOUT THE YEAR, THE LEARNING FOR LIVING EXPLORED PARTNERSHIPS AND APPLICATIONS OF ITS PROGRAMMING, WITH THE GOAL OF EXPANDING ACCESS TO EMOTIONAL INTELLIGENCE EDUCATION AS A FOUNDATIONAL LIFE SKILL. THE WORK IS GROUNDED IN PRINCIPLES OF EMOTIONAL LITERACY, RESPECTFUL COMMUNICATION, AND PERSONAL RESPONSIBILITY, WITH AN EMPHASIS ON PRACTICAL APPLICATION IN EVERYDAY LIFE. WHILE MUCH OF THE ACTIVITY DURING THIS PERIOD INVOLVED PROGRAM DEVELOPMENT AND PILOT IMPLEMENTATION, THESE EFFORTS ESTABLISH THE FOUNDATION FOR BROADER PROGRAM DELIVERY, COMMUNITY ENGAGEMENT, AND MEASURABLE IMPACT IN FUTURE PERIODS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 201348 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10059 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 40237 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 50296 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DORCAS MCDONALD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOANNA UNDERWOOD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 258668 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 114 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 455 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 569 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3668 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3668 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 75994 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 79621 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 233251 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 542032 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 524962 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 758213 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | OUR PROGRAMS TEACH THE KNOWLEDGE AND SKILLS YOUNG ADULTS NEED TO LIVE SUCCESSFUL LIVES AND CONTRIBUTE TO THEIR COMMUNITIES-DURING AND AFTER COLLEGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 661633 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 637738 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 661633 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 637738 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | YARD SUPPLIES AND SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | CLEANING SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3985 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2296 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1444 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 1330 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 15938 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9184 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5249 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5321 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19923 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11480 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6693 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6651 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7025 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9223 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 44553 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 90455 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 135008 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5726 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6302 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12028 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DORCAS MCDONALD |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -8593 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 280172 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 5787 |
| IRS990/PYOtherExpensesAmt | 0 | 138225 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -21769 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 169503 |
| IRS990/PYTotalExpensesAmt | 0 | 307728 |
| IRS990/PYTotalRevenueAmt | 0 | 285959 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -15302 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 35014 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 35035 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 255000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 280172 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 367451 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 300550 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 300000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1503173 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3668 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 5787 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1520 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 342 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 455 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 11772 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93060 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.93560 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1413091 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 90082 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 255000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 280172 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 367451 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 300550 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 300000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1503173 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1518404 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3459 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 3459 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 310775 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 145158 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 455933 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 888 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 32600 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 33488 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 113983 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 113983 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 99316 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 55493 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 154809 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 6716 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2507 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FIRST NATIONAL BANK VISA 8092 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 524962 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9223 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DURING THE REPORTING PERIOD, THE LEARNING FOR LIVING INSTITUTE FOCUSED ON THE DEVELOPMENT, REFINEMENT, AND EARLY IMPLEMENTATION OF A COMPREHENSIVE EMOTIONAL INTELLIGENCE EDUCATION INITIATIVE DESIGNED TO SUPPORT INDIVIDUALS, STUDENTS, AND ORGANIZATIONS IN BUILDING PRACTICAL, APPLIED EMOTIONAL SKILLS. THE LEARNING FOR LIVING INSTITUTE ADVANCED A STRUCTURED CURRICULUM ORGANIZED INTO THREE PROGRESSIVE LEVELS: PERSONAL EMOTIONAL UNDERSTANDING, INTERPERSONAL AWARENESS, AND APPLIED EMOTIONAL INTELLIGENCE. EACH LEVEL EMPHASIZES EXPERIENTIAL LEARNING AND SKILL INTEGRATION, INCLUDING EMOTIONAL AWARENESS, INSIGHT, REGULATION, EMPATHY, COMMUNICATION, AND REAL-WORLD APPLICATION. IN ADDITION, LEARNING FOR LIVING IS DEVELOPING A PROGRAM WITH THE WORKING TITLE "EMOTIONAL INTELLIGENCE IN ACTION," A TWO-HOUR SESSION INTENDED TO PROVIDE PARTICIPANTS WITH A PRACTICAL OVERVIEW OF THE FULL CURRICULUM. THIS PROGRAM INTEGRATES COMPONENTS FROM ALL THREE LEVELS AND IS DESIGNED TO INCREASE ENGAGEMENT, ACCESSIBILITY, AND INTEREST IN CONTINUED LEARNING. PROGRAM DEVELOPMENT ALSO INCLUDED THE CREATION OF SUPPORTING MATERIALS SUCH AS WORKSHEETS, GUIDED EXERCISES, AND PRESENTATION FRAMEWORKS SUITABLE FOR BOTH IN-PERSON AND VIRTUAL DELIVERY. SPECIAL ATTENTION WAS GIVEN TO CREATING INCLUSIVE, ACCESSIBLE, AND PSYCHOLOGICALLY SAFE LEARNING ENVIRONMENTS, WITH VISUAL AND INSTRUCTIONAL DESIGN TAILORED TO COLLEGE-AGE PARTICIPANTS. THROUGHOUT THE YEAR, THE LEARNING FOR LIVING EXPLORED PARTNERSHIPS AND APPLICATIONS OF ITS PROGRAMMING, WITH THE GOAL OF EXPANDING ACCESS TO EMOTIONAL INTELLIGENCE EDUCATION AS A FOUNDATIONAL LIFE SKILL. THE WORK IS GROUNDED IN PRINCIPLES OF EMOTIONAL LITERACY, RESPECTFUL COMMUNICATION, AND PERSONAL RESPONSIBILITY, WITH AN EMPHASIS ON PRACTICAL APPLICATION IN EVERYDAY LIFE. WHILE MUCH OF THE ACTIVITY DURING THIS PERIOD INVOLVED PROGRAM DEVELOPMENT AND PILOT IMPLEMENTATION, THESE EFFORTS ESTABLISH THE FOUNDATION FOR BROADER PROGRAM DELIVERY, COMMUNITY ENGAGEMENT, AND MEASURABLE IMPACT IN FUTURE PERIODS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD REVIEWS AND APPROVES FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DORCAS MCDONALD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-15 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | BOULDER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80302 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 831352780 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOULDER CPA GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1790 30TH ST STE 418 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOULDER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80301 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CAROL BAILIFF CPA |
| ReturnHeader/ReturnTs | 0 | 2026-04-15T17:16:55-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.