The Center for Learning and Living Inc
Nonprofit profile at a glance
- EIN
- 451556757
- IRS 990-EZ coverage
- 2012–2025
- Forms available
- Form 990-EZ 2025
- Location
- New York, NY, USA
- Phone
- 2129351230
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $27,506
- Expenses
- $58,404
- Assets
- $15,992
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- JUDY LANGER (Executive Dir.)
- JOAN FABIO (Treasurer)
- JOYCE TOY (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The primary exempt purpose of the center for learning and living is to serve the senior (55+)community in New York city by offering courses on a variety of subjects that are of interest to seniors.
What it reported doing in 2025
Center for Learning and Living provides classes for senior citizens. It is run by volunteer directors with help from part-time administrative staff and outside technical providers. All the teachers are volunteers as well. There are three 8-week semesters a year, 3 days a week, 3 classes a day. Most classes are one day a week for 8, 6 or 4 weeks. The program is filled in with other 1 or 2- day classes. The summer had three complimentary classes. During the 2025 tax year, CL&L offered 37 winter courses, 34 spring courses, 37 fall courses with approximately 35 seniors attending classes in each semester. Attendance at the 3 summer classes was somewhat lower. Offerings spanned a wide range of subjects such as literature, poetry, politics, history, law, film, spirituality. These courses were taught by volunteer faculty who have either college teaching or professional experience.
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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 82
- Sustainability: 16
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 83.7%; rating input score 84
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -112.3%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 0.27; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 0.5% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: -2.7% per year; rating input score 0; 40th percentile among comparable filings
- Asset growth: -2.3% per year; rating input score 0; 30th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 83.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $49K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2012 to 2025
- 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 — Sustainability: Operating margin scored 7/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.