Community Education Partnerships

Nonprofit profile at a glance

EIN
274215840
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2014
Location
Oakland, CA, USA
Phone
3232168263
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeless Centers

Reported finances

Revenue
$474,587
Expenses
$637,804
Assets
$95,526
Liabilities
$4

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Leah Fallon (President)
  • Jon Relyea (President)

Highest reported compensation

  • Evan Lewis (Executive Dir.): $99,656 total reported compensation
  • Martha Encarnacion (Executive Dir.): $70,480 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community Education Partnerships' mission is to increase the learning opportunities and enhance the academic achievement of students experiencing homelessness and housing instability.

What it reported doing in 2025

In 2025, CEP provided over 2900 hours of tutoring to students experiencing homelessness and housing instability. An average of 100 students each month received at least one hour of tutoring each week and/or participated in Family Reading Nights, Reading Clubs, Homework Clubs, and other group programs. The CEP team distributed over 370 filled backpacks and 1,700 books.

Operating model

Revenue model
Grant-funded. 62% 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

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 78
  • Accountability: 64
  • Sustainability: 14
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: $12.82 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -34.4%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 26.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 23.8% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81% of spending went to programs
  • Governance: 12 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $517K in reported program spending
  • Leadership: top reported pay $100K · 11 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2018 to 2025
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.