Civic Intelligence

Learning for Living Institute

990 • Fiscal year 2025 • EIN 84-1495904

Jun 01, 2024 to May 31, 2025 • Filed on Apr 15, 2026

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

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.04x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

27th percentile

-5.9%

Higher net margin than 27% of similar nonprofits.

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

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

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

Asset Growth

28th percentile

-3.2%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

24th percentile

-9.5%

Faster revenue growth than 24% of similar nonprofits.

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

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

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: $683,4022023Assets 2025: $646,961Liabilities 2025: $9,223Net Assets 2025: $637,7382025

Highlighted filing

2025

Assets$646,961
Liabilities$9,223
Net Assets$637,738

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: $79,5532023Revenue 2025: $258,668Expenses 2025: $273,970Net Income 2025: -$15,3022025

Highlighted filing

2025

Revenue$258,668
Expenses$273,970
Net Income-$15,302
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Apr 15, 2026
Return Version
2024v5.0
Gross Receipts
$258,668
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$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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dorcas McdonaldExecutive Di
Joanna UnderwoodVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$255,000
Program Service Revenue
$0
Investment Income
$3,668
Other Revenue
$0
All Other Contributions
$255,000
Change in Net Assets
$-15,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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$6,716
First National Bank Visa 8092$2,507
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
2026-04-15
Discuss with paid preparer
Yes

Organization Details

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

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

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.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FIRST NATIONAL BANK VISA 8092
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 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/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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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0BOULDER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080302
IRS990/VotingMembersGoverningBodyCnt02
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IRS990/WebsiteAddressTxt0WWW.LEARNINGFORLIVING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DORCAS MCDONALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03034494204
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING FOR LIVING INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0841495904
ReturnHeader/Filer/PhoneNum03034494204
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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/PreparationDt02026-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROL BAILIFF CPA
ReturnHeader/ReturnTs02026-04-15T17:16:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.47$0.09$6.38$2.59$2.74$0.15
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