Coalition for Higher Learning

Nonprofit profile at a glance

EIN
203951740
IRS 990-EZ coverage
2015–2015
Forms available
Form 990 2012, Form 990-EZ 2015, Form 990-N 2014
Location
Stockton, CA, USA
Phone
2094815387
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$5,000
Expenses
$25,250
Assets
$18,470

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

Leadership & pay

1 person listed

Executive titles in this filing

  • MARCIA ELAM (President)

People named in this filing

  • MARCIA ELAM (President)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Public charity.

What it reported doing in 2015

Issued scholarships.

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
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 20
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99%; rating input score 99

Transparency & Controls

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

Sustainability

  • Operating margin: -405%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 66.7% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 66.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 1 filing year from 2015
  • 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 — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.