Nonprofit · EIN 84-1495904
LEARNING FOR LIVING INSTITUTE
Tax-exempt · BOULDER, CO 80302
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $258,668 | $273,970 | -$15,302 | $646,961 | $9,223 | $637,738 |
| May 31, 2024 | 990 | $285,959 | $307,728 | -$21,769 | $668,658 | $7,025 | $661,633 |
| May 31, 2023 | 990 | $373,430 | $293,877 | $79,553 | $690,506 | $7,104 | $683,402 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $255,000
- Program service revenue
- $0
- Investment income
- $3,668
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $135,008
- Salaries, compensation and benefits (total)
- $147,036
- Professional fundraising fees
- $0
- Accounting fees
- $50,296
- Depreciation
- $17,070
- Program services (functional)
- $201,348
- Management and general (functional)
- $72,622
Balance sheet and other
- Total assets, start of year
- $668,658
- Total assets, end of year
- $646,961
- Total liabilities, end of year
- $9,223
- Net assets, end of year
- $637,738
- Land, buildings and equipment
- $524,962
- Publicly traded securities
- $79,621
- Net assets without donor restrictions
- $637,738
- Gross receipts
- $258,668
- Employees
- 4
- Volunteers
- 2
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 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DORCAS MCDONALD | EXECUTIVE DI Officer | 40 | $0 |
| JOANNA UNDERWOOD | VICE PRESIDE Officer | – | $0 |
990 for the year ended May 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DORCAS MCDONALD | EXECUTIVE DI Officer | 40 | $0 |
| JOANNA UNDERWOOD | VICE PRESIDE Officer | – | $0 |
990 for the year ended May 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DORCAS MCDONALD | EXECUTIVE DI Officer | 40 | $0 |
| JOANNA UNDERWOOD | VICE PRESIDE Officer | 0.2 | $0 |
Address and contacts
- Address (IRS master file)
- 325 CANYON BLVD, BOULDER, CO 80302-4922
- In care of
- % DR DORCAS MCDONALD
- Principal officer (990 for 2024)
- DORCAS MCDONALD, 1025 ROSE HILL DRIVE, BOULDER, CO 80302
- Signed the 990
- DORCAS MCDONALD, EXECUTIVE DIRECTOR
- Phone
- (303) 449-4204
- Website
- WWW.LEARNINGFORLIVING.ORG
- Return prepared by
- BOULDER CPA GROUP
Mission
OUR PROGRAMS TEACH THE KNOWLEDGE AND SKILLS YOUNG ADULTS NEED TO LIVE SUCCESSFUL LIVES AND CONTRIBUTE TO THEIR COMMUNITIES-DURING AND AFTER COLLEGE.
Program accomplishments
- 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.Expenses $201,348
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 84-1495904
- 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
- 1999
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B80)
- Assets (IRS master file)
- $646,961
- Income (IRS master file)
- $258,668
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $258,668 | $273,970 | $646,961 | XML |
| 990 | May 2024 | $285,959 | $307,728 | $668,658 | XML |
| 990 | May 2023 | $373,430 | $293,877 | $690,506 | XML |
| 990 | May 2022 | $300,892 | $336,549 | $607,268 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 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 84-1495904).
Questions about LEARNING FOR LIVING INSTITUTE
- What is the EIN of LEARNING FOR LIVING INSTITUTE?
- The employer identification number (EIN) of LEARNING FOR LIVING INSTITUTE is 84-1495904.
- Is LEARNING FOR LIVING INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to LEARNING FOR LIVING INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEARNING FOR LIVING INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEARNING FOR LIVING INSTITUTE due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEARNING FOR LIVING INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of LEARNING FOR LIVING INSTITUTE?
- The 990 for the year ended May 31, 2025 names DORCAS MCDONALD.
- Who are the officers and directors of LEARNING FOR LIVING INSTITUTE?
- The 990 for the year ended May 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does LEARNING FOR LIVING INSTITUTE have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $258,668, expenses of $273,970 and total assets of $646,961 at year end.
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