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Nonprofiteer
← THE CENTER FOR LEARNER EQUITY INC

Form 990 for tax year 2023

Filed by THE CENTER FOR LEARNER EQUITY INC.

Totals

Total revenue
$709,224
Total expenses
$2,243,039
Contributions and grants received
$357,472
Grants paid
$37,750
Program service revenue
$208,268
Investment income
$143,278
Other revenue
$206
Total assets, end of year
$4,442,096
Total liabilities, end of year
$184,151
Net assets or fund balances, end of year
$4,257,945
Program services expenses (Part IX)
$1,716,509
Management and general expenses
$454,611
Fundraising expenses
$71,919
Program service expenses (Part III)
$1,716,509

Program services were 76.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $357,472

  • 2a · Program service revenue: Consulting Income

    total $208,268 · related or exempt $208,268

  • 3 · Investment income

    total $143,278 · excluded $143,278

  • 11a · Other revenue: Other Income

    total $206 · excluded $206

  • 11e · Other revenue, total

    $206

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $37,750 · program services $37,750

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $250,516 · program services $181,540 · management and general $56,333 · fundraising $12,643

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $619,085 · program services $449,408 · management and general $138,575 · fundraising $31,102

  • 8 · Pension plan contributions

    total $13,970 · program services $10,426 · management and general $2,894 · fundraising $650

  • 9 · Other employee benefits

    total $7,788 · program services $5,359 · management and general $1,983 · fundraising $446

  • 10 · Payroll taxes

    total $90,029 · program services $65,322 · management and general $20,179 · fundraising $4,528

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $118,790 · program services $93,869 · management and general $22,183 · fundraising $2,738

  • 11c · Fees: accounting

    total $98,019 · program services $77,456 · management and general $18,304 · fundraising $2,259

  • 11d · Fees: lobbying

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $806,672 · program services $665,627 · management and general $141,021 · fundraising $24

  • 12 · Advertising and promotion

    total $616 · program services $416 · management and general $176 · fundraising $24

  • 13 · Office expenses

    total $23,411 · program services $16,191 · management and general $6,347 · fundraising $873

  • 14 · Information technology

    total $18,874 · program services $12,744 · management and general $5,382 · fundraising $748

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $97,773 · program services $71,529 · management and general $22,363 · fundraising $3,881

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $16,612 · program services $12,053 · management and general $3,723 · fundraising $836

  • 24a · Other expenses: Dues and Subscriptions

    total $12,744 · program services $9,247 · management and general $2,856 · fundraising $641

  • 24b · Other expenses: Event Expenses

    total $29,006 · program services $6,637 · management and general $11,898 · fundraising $10,471

  • 24c · Other expenses: Misc

    total $1,384 · program services $935 · management and general $394 · fundraising $55

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $113,525 · end of year $215,999

  • 2 · Savings and temporary cash investments

    beginning of year $4,017,733 · end of year $3,797,861

  • 3 · Pledges and grants receivable

    beginning of year $1,632,838 · end of year $340,000

  • 4 · Accounts receivable

    beginning of year $96,101 · end of year $83,768

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,478 · end of year $4,468

  • 15 · Other assets

    beginning of year $190

  • 17 · Accounts payable and accrued expenses

    beginning of year $74,105 · end of year $184,151

  • 27 · Net assets without donor restrictions

    beginning of year $3,626,453 · end of year $3,264,410

  • 28 · Net assets with donor restrictions

    beginning of year $2,165,307 · end of year $993,535

Mission and programs · 2023

Mission

To increase our collective understanding of the challenges, identify viable solutions, and ensure effective charter school practices that justify the trust of parents and students with disabilities, the charter sector needs a credible entity that will be a reliable resource for key stakeholders both in the charter sector and the special education

Activities or mission (Part I)

To improve students with disabilities access to charter schools and to build charter schools capacity to offer high quaility special education programs.

  • In response to compelling needs in the charter school sector, The National Center for Special Education in Charter Schools NCSECS was launched in October 2013. NCSECS changed its name to The Center for Learner Equity CLE in 2021. CLE is the first entity to focus solely on proactively working with states, charter authorizers and advocates to improve access, create dynamic learning opportunities and address barriers that may hinder students with disabilities accessing and succeeding in charter schools.

    Expenses $1,716,509 · Grants $37,750 · Revenue $208,268

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lauren Morando Rhim

    Executive Director Co-Founder

    Total calculated
    $250,516
    From this org
    $241,975
    From related orgs
    $0
    Other
    $8,541
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $222,600
    Bonus
    $10,000
    Other
    $9,375
    Deferred
    $8,179
    Nontaxable benefits
    $362
    Filer's total
    $250,516

  • Jennifer Coco

    Local Policy Manager

    Total calculated
    $159,416
    From this org
    $152,875
    From related orgs
    $0
    Other
    $6,541
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $135,000
    Bonus
    $8,500
    Other
    $9,375
    Deferred
    $6,179
    Nontaxable benefits
    $362
    Filer's total
    $159,416

  • Sam Drazin

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Mashea Ashton

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Charisse Gulisano

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Robin Lake

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Robert Garda

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Shannon Hodge

    Board Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Renita Thukral

    Board Secretary

    Total calculated
    $0
    Hours/week
    1

  • Cliff Chuang

    Treasurer Through June 2024

    Total calculated
    $0
    Hours/week
    1

  • Alex Medler

    Board Member

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202423209349302342

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