Center for Advanced Learning

Nonprofit profile at a glance

EIN
432010038
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Gresham, OR, USA
Phone
5032584748
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$3,137,302
Expenses
$3,483,998
Assets
$8,597,633
Liabilities
$2,925,584

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • JESSICA LAURA GALLAGHER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JESSICA LAURA GALLAGHER (EXECUTIVE DIRECTOR): $149,543 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Nurturing a culture of creativity, innovation, and action. Cultivating a community of lifelong learners who love what they do.

What it reported doing in 2024

The digital media and design (dmd) program is poised to get students ready for a variety of careers in the creative services industries. In this hands-on program, students learn techniques for image development; they capture, create, and edit video and photo files for media productions and projects. Developing concepts through scripts and storyboards, dmd students practice design, animation, digital storytelling, photography, and videography for film, web, and other types of multimedia productions. Students learn fundamental principles of graphic design, advertising, photography, video production, and marketing. Over the two-year program, students earn more than 20 college credits and will complete at least 25+ hours either at partner work sites and/or completing partner projects.

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.4%; rating input score 72
  • Program expense ratio: 66.9%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 21.6% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 72.4% of revenue deployed · 66.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $150K · 8 people listed
  • Highest-paid contractors: 1 contractor listed · $137K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.