Center For Learning Foundation

Nonprofit profile at a glance

EIN
203506838
IRS 990-EZ coverage
2018–2021
Forms available
Form 990-EZ 2021
Location
Columbia, SC, USA
Rating confidence
Limited
Sector
Fund Raising and/or Fund Distribution

Reported finances

Expenses
$250
Assets
$35,870
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • Deirdre L Niblock (CEOCFO)
  • Karen R Jenkins (Member)
  • Jennifer D Powers (Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support CFL Inc and Community Iniative

What it reported doing in 2021

Scholarships for local High School and College/University students, Community Outreach programs and Community Initiatives and CFL, Inc staff training and development

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 143.48; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: -66.7% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: Limited
  • Asset growth: 0.4% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 4 of 5 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2018 to 2021
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.