Community Learning Center

Nonprofit profile at a glance

EIN
232791129
IRS 990 coverage
2009–2020
Forms available
Form 990 2020
Location
Philadelphia, PA, USA
Phone
2154267940
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$1,706,278
Expenses
$1,544,976
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • ENRICO CRISPO (PRESIDENT)
  • BOB YOUNG (VICE PRESIDENT)
  • KIMMELL PROCTOR (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KIMMELL PROCTOR (EXECUTIVE DIRECTOR): $133,021 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community learning center helps low-income adults in philadelphia gain academic and employment skills so they can realize their fullest potential at home and in the workforce.

What it reported doing in 2020

Student support services -with the guidance of clc's career coaches, learners explore career interests and set self-directed goals. Career coaches help learners develop life and employability skills and advance to jobs, vocational training, college, or other post-secondary education. They also refer learners to community resources to help them address domestic abuse, inadequate shelter, parenting issues, and other challenges that can be barriers to attending classes and reaching goals.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 73
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: $16.16 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Fail

Sustainability

  • Operating margin: 9.5%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 8.6%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 81.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $133K · 12 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2009 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.