Community for Learning

Nonprofit profile at a glance

EIN
870745349
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-N 2007
Location
Albuquerque, NM, USA
Phone
5052423353
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$2,181,037
Expenses
$1,815,544
Assets
$1,534,390
Liabilities
$3,667

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

Leadership & pay

5 people listed

Executive titles in this filing

  • AUGUSTA MEYERS (PRESIDENT)
  • ANNE R APODACA (EXECUTIVE DIRECTOR)

People named in this filing

  • AUGUSTA MEYERS (PRESIDENT)
  • APRIL BRENNAN (VP)
  • MAUREEN SIMMONS (DIRECTOR)

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

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

Overview

Mission

Cfl provides services in the community in order to help individuals & families meet their social, emotional & educational needs.

What it reported doing in 2024

Before and after school programs: cfls out of school time programs are more than just safety nets. They promote positive development and expand childrens goals for school and beyond. We do this by offering children academic support in reading and math, homework help, social-emotional learning and fun recreational activities. We have carried our project seal (social, emotional and academic learning) program to regular services for children on a daily basis. In addition to offering support in meeting state and local student standards in reading and math we offer a broad array of enrichment activities that introduce childred to experiences that spark their interest. Low cost extended care was provided for over 300 children in title 1 schools. Cfl uses project seal to build a culture of learning that allows childred to safely explore independence, peer relationships and leadership, as well as academic enrichment and social and emotional growth.

Operating model

Revenue model
Earned-program. 89% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.8%; rating input score 74
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.8%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 73.8% of revenue deployed · 89% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.