Center for Learning and Unlimited Educational Success Inc

Nonprofit profile at a glance

EIN
383887653
IRS 990 coverage
2013–2015
Forms available
Form 990 2015, Form 990-N 2012
Location
San Bernardino, CA, USA
Phone
9094735152
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Reported finances

Revenue
$893,375
Expenses
$903,761
Assets
$467,079
Liabilities
$672,967

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • David Morrow (Co-Founder): $80,898 total reported compensation
  • Tommy Morrow (Co-Founder): $55,432 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are commited to reclaiming at-risk, underserved students and provding them with problem solving skills, critical thinking skills, leadership skills, perceptive insight, good work ethic, and an understanding of the richness and value of diversity.

What it reported doing in 2015

The purpose of managing and operating a public charter school located in San Bernardino. The School is economically dependent on State and Federal funding.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.2%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 1.44; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 15.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 25.9% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 91.1% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $904K in reported program spending
  • Leadership: top reported pay $81K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 3 filing years from 2013 to 2015
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.