Civic Intelligence

Eleanor Roosevelt Community Learning Center

990 • Fiscal year 2014 • EIN 91-2138133

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 12, 2015

Organization ProfileWWW.ERCLC.ORG
31191 Road 18093292

(559) 592-9160

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.06x

Higher debt load relative to assets than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

59th percentile

5.9%

Higher net margin than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$72,139

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

9.2%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$1,508,713

Up $153,967 (+11%) from 2013

Net Assets

Up

$1,425,641

Up $110,599 (+8.4%) from 2013

Liabilities

Up

$83,072

Up $43,368 (+109%) from 2013

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin59th percentile

Revenue

$1,881,827

No earlier filing loaded for comparison.

Expenses

Up

$1,771,228

Up $355,608 (+25%) from 2013

Net Income

$110,599

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,068,228Liabilities 2011: $141,677Net Assets 2011: $926,5512011Assets 2012: $1,013,977Liabilities 2012: $21,908Net Assets 2012: $992,0692012Assets 2013: $1,354,746Liabilities 2013: $39,704Net Assets 2013: $1,315,0422013Assets 2014: $1,508,713Liabilities 2014: $83,072Net Assets 2014: $1,425,6412014Assets 2015: $1,735,347Liabilities 2015: $83,440Net Assets 2015: $1,651,9072015Assets 2016: $2,382,333Liabilities 2016: $94,177Net Assets 2016: $2,288,1562016Assets 2017: $3,035,905Liabilities 2017: $136,699Net Assets 2017: $2,899,2062017Assets 2018: $3,353,786Liabilities 2018: $122,408Net Assets 2018: $3,231,3782018Assets 2019: $5,014,106Liabilities 2019: $1,344,554Net Assets 2019: $3,669,5522019Assets 2020: $5,134,459Liabilities 2020: $1,291,754Net Assets 2020: $3,842,7052020Assets 2021: $5,814,507Liabilities 2021: $1,545,245Net Assets 2021: $4,269,2622021Assets 2022: $6,482,774Liabilities 2022: $1,781,848Net Assets 2022: $4,700,9262022Assets 2023: $6,464,971Liabilities 2023: $1,766,371Net Assets 2023: $4,698,6002023Assets 2024: $6,395,673Liabilities 2024: $1,339,553Net Assets 2024: $5,056,1202024

Highlighted filing

2014

Assets$1,508,713
Liabilities$83,072
Net Assets$1,425,641
Open 2014 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,445,562Expenses 2011: $1,370,739Net Income 2011: $74,8232011Expenses 2012: $1,393,6242012Expenses 2013: $1,415,6202013Revenue 2014: $1,881,827Expenses 2014: $1,771,228Net Income 2014: $110,5992014Revenue 2015: $2,279,620Expenses 2015: $2,053,354Net Income 2015: $226,2662015Revenue 2016: $2,907,017Expenses 2016: $2,270,768Net Income 2016: $636,2492016Revenue 2017: $2,688,911Expenses 2017: $2,077,861Net Income 2017: $611,0502017Revenue 2018: $2,586,106Expenses 2018: $2,253,934Net Income 2018: $332,1722018Revenue 2019: $2,875,559Expenses 2019: $2,437,385Net Income 2019: $438,1742019Revenue 2020: $3,096,625Expenses 2020: $2,923,472Net Income 2020: $173,1532020Revenue 2021: $3,240,896Expenses 2021: $2,814,339Net Income 2021: $426,5572021Revenue 2022: $4,670,403Expenses 2022: $4,238,739Net Income 2022: $431,6642022Revenue 2023: $5,229,875Expenses 2023: $5,232,201Net Income 2023: -$2,3262023Revenue 2024: $6,244,372Expenses 2024: $5,886,852Net Income 2024: $357,5202024

Highlighted filing

2014

Revenue$1,881,827
Expenses$1,771,228
Net Income$110,599
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$1,881,827
Mission and Program Overview

Mission

EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$492,558$791,620▲ $299,062
Land, Buildings, and Equipment, Net$352,477$400,323▲ $47,846
Accounts Receivable$507,073$316,770▼ $190,303
Prepaid Expenses and Deferred Charges$2,638$0▼ $2,638
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,354,746$1,508,713▲ $153,967
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$37,910$82,991▲ $45,081
Other Liabilities$1,794$81▼ $1,713
Total Liabilities$39,704$83,072▲ $43,368
Net Assets / Fund Balance
Unrestricted Net Assets$1,284,455$1,384,588▲ $100,133
Temporarily Rstr Net Assets$30,587$41,053▲ $10,466
Total Net Assets Fund Balance$1,315,042$1,425,641▲ $110,599
Total Liabilities and Net Assets / Fund Balance$1,354,746$1,508,713▲ $153,967

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$172,467$97,375$269,842
Leasehold Improvements$149,045$54,076$203,121
Land$65,000-$65,000
Other Land Buildings$13,811$6,485$20,296
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Daniel HueckerSuperintendentFT$72,139$72,139
Nancy McfaddenBusiness ManageFT$52,751$52,751

Board Members and Trustees

NameTitle
Milli OwensPresident
Martha HandleyVice President
Jerry MooreMember
Theresa DrewMember
Martha AlexandrosMember-tcoe Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$1,851,917
Program Service Revenue
$0
Investment Income
$10,390
Other Revenue
$19,520
Change in Net Assets
$110,599

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,881,827
Total Revenue per Audited Statements
$1,881,827
Total Revenue per Form 990
$1,881,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,140,825
Other Expenses$630,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$910,883$96,355-$1,007,238
Current Officers, Directors, Trustees, and Key Employees$121,564$12,023-$133,587
Fees for Services Accounting-$70,955-$70,955
All Other Expenses$49,678$8,109-$57,787
Other Expenses$26,987$753-$27,740
Conferences and Meetings$23,891--$23,891
Depreciation Depletion$20,723--$20,723
Insurance-$17,301-$17,301
Office Expenses-$5,098-$5,098
Fees for Services Legal-$408-$408
Advertising-$393-$393
Total Functional Expenses$1,466,183$305,045$0$1,771,228

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,771,228
Total Expenses per Audited Statements$1,771,228
Total Expenses per Form 990$1,771,228
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$81
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 is prepared by staff accountant in auditors' office and reviewed by supervising partner in auditors' office. Form 990 is then processed and delivered to organization and is reviewed by the organization's certifying official prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Directors and officers are required to annually complete forms 700 to report any conflicts of interest. These forms are reviewed for areas of potential conflict of interest and kept on file at the organization's business office.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“All compensation is presented and reviewed at all board meetings and approved by the board and documented in the minutes.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“All compensation is presented and reviewed at all board meetings and approved by the board and documented in the minutes.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, policies and financial statements are on file at the organization's business office and are available on request.”

Filing and Contact Details

Filer

EIN
91-2138133
Phone
5595929160

Signing Officer

Name
Nancy Mcfadden
Title
Bus Mgr/CBO
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
33

Preparer

Preparer
Marla D Borges CPA
Phone
5596273900
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Accounting principles generally accepted in the United States of America require Eleanor Roosevelt Community Learning Center's management to evaluate tax positions taken by Eleanor Roosevelt Community Learning Center and recognize a tax liability (or asset) if Eleanor Roosevelt Community Learning Center has taken an uncertain position that more likely than not would not be sustained upon examination by either Internal Revenue Service or the California Franchise Tax Board. Eleanor Roosevelt Community Learning Center has analyzed the tax positions taken and has concluded that as of June 30, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Eleanor Roosevelt Community Learning Center is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Eleanor Roosevelt Community Learning Center believes it is no longer subject to income tax examinations for years prior to June 30, 2011, for federal purposes and June 30, 2010, for state purposes.”

Raw XML AppendixShowing 400 of 424 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt037910
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt082991
IRS990/AccountsReceivableGrp/BOYAmt0507073
IRS990/AccountsReceivableGrp/EOYAmt0316770
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0EDUCATION
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0393
IRS990/AdvertisingGrp/TotalAmt0393
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08109
IRS990/AllOtherExpensesGrp/ProgramServicesAmt049678
IRS990/AllOtherExpensesGrp/TotalAmt057787
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0NANCY MCFADDEN
IRS990/BooksInCareOfDetail/PhoneNum05595929160
IRS990/BooksInCareOfDetail/USAddress/AddressLine1031191 ROAD 180
IRS990/BooksInCareOfDetail/USAddress/City0VISALIA
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode093292
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0492558
IRS990/CashNonInterestBearingGrp/EOYAmt0791620
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012023
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0121564
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0133587
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt023891
IRS990/ConferencesMeetingsGrp/TotalAmt023891
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01851917
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt010390
IRS990/CYOtherExpensesAmt0630403
IRS990/CYOtherRevenueAmt019520
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0110599
IRS990/CYSalariesCompEmpBnftPaidAmt01140825
IRS990/CYTotalExpensesAmt01771228
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01881827
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt020723
IRS990/DepreciationDepletionGrp/TotalAmt020723
IRS990/Desc0PROVIDING EDUCATION FOR STUDENTS THROUGH PUBLIC CHARTER SCHOOL PROGRAM
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt033
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt01466183
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt070955
IRS990/FeesForServicesAccountingGrp/TotalAmt070955
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0408
IRS990/FeesForServicesLegalGrp/TotalAmt0408
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MILLI OWENS
IRS990/Form990PartVIISectionAGrp/PersonNm1THERESA DREW
IRS990/Form990PartVIISectionAGrp/PersonNm2MARTHA HANDLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3MARTHA ALEXANDROS
IRS990/Form990PartVIISectionAGrp/PersonNm4JERRY MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL HUECKER
IRS990/Form990PartVIISectionAGrp/PersonNm6NANCY MCFADDEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt572139
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt652751
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER-TCOE REP
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6BUSINESS MANAGE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt01851917
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01881827
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt017301
IRS990/InsuranceGrp/TotalAmt017301
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt010390
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010390
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0157936
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0352477
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0400323
IRS990/LandBldgEquipCostOrOtherBssAmt0558259
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EDUCATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01315042
IRS990/NetAssetsOrFundBalancesEOYAmt01425641
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05098
IRS990/OfficeExpensesGrp/TotalAmt05098
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1PROFESSIONAL AND CONSULT SERV
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3RENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07525
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt269725
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3753
IRS990/OtherExpensesGrp/ProgramServicesAmt0164860
IRS990/OtherExpensesGrp/ProgramServicesAmt1147597
IRS990/OtherExpensesGrp/ProgramServicesAmt226987
IRS990/OtherExpensesGrp/TotalAmt0172385
IRS990/OtherExpensesGrp/TotalAmt1163997
IRS990/OtherExpensesGrp/TotalAmt269725
IRS990/OtherExpensesGrp/TotalAmt327740
IRS990/OtherLiabilitiesGrp/BOYAmt01794
IRS990/OtherLiabilitiesGrp/EOYAmt081
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0MISC REVENUES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019520
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019520
IRS990/OtherRevenueTotalAmt019520
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt096355
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0910883
IRS990/OtherSalariesAndWagesGrp/TotalAmt01007238
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02638
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01724572
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04370
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0337131
IRS990/PYOtherRevenueAmt09651
IRS990/PYRevenuesLessExpensesAmt0322973
IRS990/PYSalariesCompEmpBnftPaidAmt01078489
IRS990/PYTotalExpensesAmt01415620
IRS990/PYTotalRevenueAmt01738593
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0110599
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt029910
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0172467
IRS990ScheduleD/BuildingsGrp/DepreciationAmt097375
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0269842
IRS990ScheduleD/ExpensesSubtotalAmt01771228
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt065000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0149045
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt054076
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0203121
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013811
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06485
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01881827
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require Eleanor Roosevelt Community Learning Center's management to evaluate tax positions taken by Eleanor Roosevelt Community Learning Center and recognize a tax liability (or asset) if Eleanor Roosevelt Community Learning Center has taken an uncertain position that more likely than not would not be sustained upon examination by either Internal Revenue Service or the California Franchise Tax Board. Eleanor Roosevelt Community Learning Center has analyzed the tax positions taken and has concluded that as of June 30, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Eleanor Roosevelt Community Learning Center is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Eleanor Roosevelt Community Learning Center believes it is no longer subject to income tax examinations for years prior to June 30, 2011, for federal purposes and June 30, 2010, for state purposes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0400323
IRS990ScheduleD/TotalExpensesPerForm990Amt01771228
IRS990ScheduleD/TotalLiabilityAmt081
IRS990ScheduleD/TotalRevenuePerForm990Amt01881827
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01881827
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01771228
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RACIALLY NONDISCRIMINATORY POLICIES ARE ALL WRITTEN AND AND INCLUDED IN BROCHURES. THE ENTITY DOES NOT SOLICIT THROUGH BROADCAST MEDIA AND IF SO WOULD BE PROVIDED AT THE SCHOOL SITE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT OFFER SCHOLARSHIP ASSISTANCE AS THEIR IS NO NEED FOR ANY FUNDS TO ATTEND THIS PUBLICLY FUNDED SCHOOL. THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY STAFF ACCOUNTANT IN AUDITORS' OFFICE AND REVIEWED BY SUPERVISING PARTNER IN AUDITORS' OFFICE. FORM 990 IS THEN PROCESSED AND DELIVERED TO ORGANIZATION AND IS REVIEWED BY THE ORGANIZATION'S CERTIFYING OFFICIAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ARE REQUIRED TO ANNUALLY COMPLETE FORMS 700 TO REPORT ANY CONFLICTS OF INTEREST. THESE FORMS ARE REVIEWED FOR AREAS OF POTENTIAL CONFLICT OF INTEREST AND KEPT ON FILE AT THE ORGANIZATION'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS PRESENTED AND REVIEWED AT ALL BOARD MEETINGS AND APPROVED BY THE BOARD AND DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS PRESENTED AND REVIEWED AT ALL BOARD MEETINGS AND APPROVED BY THE BOARD AND DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE ON FILE AT THE ORGANIZATION'S BUSINESS OFFICE AND ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt030587
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt041053
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01354746
IRS990/TotalAssetsEOYAmt01508713
IRS990/TotalAssetsGrp/BOYAmt01354746
IRS990/TotalAssetsGrp/EOYAmt01508713
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01851917
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0305045
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01466183
IRS990/TotalFunctionalExpensesGrp/TotalAmt01771228
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039704
IRS990/TotalLiabilitiesEOYAmt083072
IRS990/TotalLiabilitiesGrp/BOYAmt039704
IRS990/TotalLiabilitiesGrp/EOYAmt083072
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01315042
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01425641
IRS990/TotalProgramServiceExpensesAmt01466183
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0124890
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029910
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01881827
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01354746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01508713
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01284455
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01384588
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ERCLC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,508,713
Liabilities
$83,072
Net assets
$1,425,641
Revenue
$1,881,827
Expenses
$1,771,228
Net income
$110,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.40$1.34$5.06$6.24$5.89$0.36
2023Detailed filing. Detailed filing data is available for this year.$6.46$1.77$4.70$5.23$5.23$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$1.78$4.70$4.67$4.24$0.43
2021Detailed filing. Detailed filing data is available for this year.$5.81$1.55$4.27$3.24$2.81$0.43
2020Detailed filing. Detailed filing data is available for this year.$5.13$1.29$3.84$3.10$2.92$0.17
2019Detailed filing. Detailed filing data is available for this year.$5.01$1.34$3.67$2.88$2.44$0.44
2018Detailed filing. Detailed filing data is available for this year.$3.35$0.12$3.23$2.59$2.25$0.33
2017Detailed filing. Detailed filing data is available for this year.$3.04$0.14$2.90$2.69$2.08$0.61
2016Detailed filing. Detailed filing data is available for this year.$2.38$0.09$2.29$2.91$2.27$0.64
2015Detailed filing. Detailed filing data is available for this year.$1.74$0.08$1.65$2.28$2.05$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.08$1.43$1.88$1.77$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.04$1.32$1.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.02$0.99$1.39
2011Summary only. Only limited summary data is available for this year.$1.07$0.14$0.93$1.45$1.37$0.07