Nonprofit · EIN 45-1556757
CENTER FOR LEARNING AND LIVING INC
Tax-exempt · NEW YORK, NY 10021
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $27,506 | $58,404 | -$30,898 | $15,992 | – | $15,992 |
| December 31, 2024 | 990-EZ | $55,664 | $67,751 | -$12,087 | $49,805 | $2,915 | $46,890 |
| December 31, 2023 | 990-EZ | $57,575 | $87,163 | -$29,588 | $64,012 | $5,035 | $58,977 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,151
- Program service revenue
- $29,150
- Investment income
- $503
- Net gain from sales of assets
- -$4,298
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $44,293
- Professional fees and payments to contractors
- $2,469
- Printing, publications and postage
- $765
- Other expenses
- $10,877
- Program services (functional)
- $48,864
Balance sheet and other
- Total assets, start of year
- $49,805
- Total assets, end of year
- $15,992
- Total liabilities, end of year
- –
- Net assets, end of year
- $15,992
- Cash, savings and investments
- $15,801
- Gross receipts
- $32,154
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY LANGER | Executive Dir. | 25 | $0 |
| JOAN FABIO | Treasurer | 10 | $0 |
| JOYCE TOY | Director | 1 | $0 |
| STEVE LEFTKOWITZ | Secretary | 4 | $0 |
| RITA SATZ | Director | 1 | $0 |
| BRUCE BERKMAN | Director | 1 | $0 |
| BETH PESSEN | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY LANGER | Executive Dir. | 25 | $0 |
| JOAN FABIO | Treasurer | 10 | $0 |
| JOYCE TOY | Director | 1 | $0 |
| STEVE LEFTKOWITZ | Secretary | 4 | $0 |
| RITA SATZ | Director | 1 | $0 |
| ROBERT CIRICILLO | Director | 1 | $0 |
| PHILIP BROWN | Director | 1 | $0 |
| BRUCE BERKMAN | Director | 1 | $0 |
| BETH PESSEN | Director | 1 | $0 |
| BERNARD STARR | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY LANGER | Executive Dir. | 25 | $0 |
| JOAN FABIO | Treasurer | 10 | $0 |
| JOYCE TOY | Director | 1 | $0 |
| STEVE LEFTKOWITZ | Secretary | 4 | $0 |
| RITA SATZ | Director | 1 | $0 |
| ROBERT CIRICILLO | Director | 1 | $0 |
| PHILIP BROWN | Director | 1 | $0 |
| BRUCE BERKMAN | Director | 1 | $0 |
| ROSY HARARI | Director | 1 | $0 |
| BERNARD STARR | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 620, NEW YORK, NY 10021-0013
- In care of
- % JOAN FABIO
- Signed the 990-EZ
- JOAN FABIO, Treasurer
- Phone
- (212) 935-1230
- Website
- WWW.CLANDL.ORG
- Return prepared by
- Gruber Palumberi Raffaele Fried CPAs PC
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.
Program accomplishments
- 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.Expenses $48,864
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-1556757
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $15,992
- Income (IRS master file)
- $32,154
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $27,506 | $58,404 | $15,992 | IRS |
| 990-EZ | December 2024 | $55,664 | $67,751 | $49,805 | IRS |
| 990-EZ | December 2023 | $57,575 | $87,163 | $64,012 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-1556757).
Questions about CENTER FOR LEARNING AND LIVING INC
- What is the EIN of CENTER FOR LEARNING AND LIVING INC?
- The employer identification number (EIN) of CENTER FOR LEARNING AND LIVING INC is 45-1556757.
- Is CENTER FOR LEARNING AND LIVING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to CENTER FOR LEARNING AND LIVING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR LEARNING AND LIVING INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CENTER FOR LEARNING AND LIVING INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR LEARNING AND LIVING INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CENTER FOR LEARNING AND LIVING INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does CENTER FOR LEARNING AND LIVING INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $27,506, expenses of $58,404 and total assets of $15,992 at year end.
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