Learning for Living Institute
Nonprofit profile at a glance
- EIN
- 841495904
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Boulder, CO, USA
- Phone
- 3034494204
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Student Services, Organizations of Students
Reported finances
- Revenue
- $258,668
- Expenses
- $273,970
- Assets
- $646,961
- Liabilities
- $9,223
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- DORCAS MCDONALD (EXECUTIVE DI)
- JOANNA UNDERWOOD (VICE PRESIDE)
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
Our programs teach the knowledge and skills young adults need to live successful lives and contribute to their communities-during and after college.
What it reported doing in 2024
During the reporting period, the learning for living institute focused on the development, refinement, and early implementation of a comprehensive emotional intelligence education initiative designed to support individuals, students, and organizations in building practical, applied emotional skills. The learning for living institute advanced a structured curriculum organized into three progressive levels: personal emotional understanding, interpersonal awareness, and applied emotional intelligence. Each level emphasizes experiential learning and skill integration, including emotional awareness, insight, regulation, empathy, communication, and real-world application. In addition, learning for living is developing a program with the working title "emotional intelligence in action," a two-hour session intended to provide participants with a practical overview of the full curriculum. This program integrates components from all three levels and is designed to increase engagement, accessibility, and interest in continued learning. Program development also included the creation of supporting materials such as worksheets, guided exercises, and presentation frameworks suitable for both in-person and virtual delivery. Special attention was given to creating inclusive, accessible, and psychologically safe learning environments, with visual and instructional design tailored to college-age participants. Throughout the year, the learning for living explored partnerships and applications of its programming, with the goal of expanding access to emotional intelligence education as a foundational life skill. The work is grounded in principles of emotional literacy, respectful communication, and personal responsibility, with an emphasis on practical application in everyday life. While much of the activity during this period involved program development and pilot implementation, these efforts establish the foundation for broader program delivery, community engagement, and measurable impact in future periods.
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 45
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.2%; rating input score 78
- Program expense ratio: 73.5%; rating input score 73
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.9%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 2.36; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 2% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: 3.4% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: -1% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 78.2% of revenue deployed · 73.5% of spending went to programs
- Governance: 2 of 2 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $201K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 28/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.