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Center For Learning And Living Inc

  • New York, NY
  • Tax-exempt since Aug. 2011
  • EIN: 45-1556757

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Adult, Continuing Education (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$55.7k (2024)

Expenses
$67.8k (2024)

Total Assets
$49.8k (2024)

Total Liabilities
$2.92k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$55,664
Expenses
$67,751
Net Income
-$12,087
Net Assets
$46,890
Notable Sources of Revenue Percent of Total Revenue
Contributions $15,194
27.3%
Program Services $38,955
70.0%
Investment Income $1,515
2.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $49,805
Total Liabilities $2,915
Net Assets $46,890
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joan Fabio (Treasurer) $0 $0
Joyce Toy (Director) $0 $0
Steve Leftkowitz (Secretary) $0 $0
Rita Satz (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Philip Brown (Director) $0 $0
Bruce Berkman (Director) $0 $0
Beth Pessen (Director) $0 $0
Bernard Starr (Director) $0 $0
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Document Links

990-EZ
Filed on May 9, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$57,575
Expenses
$87,163
Net Income
-$29,588
Net Assets
$58,977
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,164
17.7%
Program Services $44,985
78.1%
Investment Income $2,426
4.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $64,012
Total Liabilities $5,035
Net Assets $58,977
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joan Fabio (Treasurer) $0 $0
Joyce Toy (Director) $0 $0
Steve Leftkowitz (Secretary) $0 $0
Rita Satz (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Philip Brown (Director) $0 $0
Bruce Berkman (Director) $0 $0
Rosy Harari (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on June 11, 2024

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$54,996
Expenses
$56,708
Net Income
-$1,712
Net Assets
$88,565
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,776
19.6%
Program Services $43,725
79.5%
Investment Income $495
0.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $88,565
Total Liabilities $0
Net Assets $88,565
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joan Fabio (Treasurer) $0 $0
Joyce Toy (Director) $0 $0
Steve Leftkowitz (Secretary) $0 $0
Rita Satz (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Bruce Berkman (Director) $0 $0
Rosy Harari (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on May 11, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$76,088
Expenses
$78,155
Net Income
-$2,067
Net Assets
$90,277
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,370
12.3%
Program Services $66,220
87.0%
Investment Income $498
0.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $93,987
Total Liabilities $3,710
Net Assets $90,277
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joan Fabio (Treasurer) $0 $0
Joyce Toy (Director) $0 $0
Steve Leftkowitz (Secretary) $0 $0
Rita Satz (Director) $0 $0
Bruce Berkman (Director) $0 $0
Robert Ciricillo (Secretary) $0 $0
Betsy Rosenberg (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on May 6, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$85,218
Expenses
$85,427
Net Income
-$209
Net Assets
$92,344
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,673
7.8%
Program Services $77,650
91.1%
Investment Income $895
1.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $106,853
Total Liabilities $14,509
Net Assets $92,344
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joan Fabio (Treasurer) $0 $0
Joyce Toy (Director) $0 $0
Steve Leftkowitz (Secretary) $0 $0
Rita Satz (Director) $0 $0
Bruce Berkman (Director) $0 $0
Robert Ciricillo (Secretary) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on March 29, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$88,841
Expenses
$90,832
Net Income
-$1,991
Net Assets
$92,553
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,715
7.6%
Program Services $81,015
91.2%
Investment Income $796
0.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $315
0.4%
Assets/Debt
Total Assets $100,238
Total Liabilities $7,685
Net Assets $92,553
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joan Fabio (Treasurer) $0 $0
Joyce Toy (Director) $0 $0
Steve Leftkowitz (Secretary) $0 $0
Rita Satz (Director) $0 $0
Bruce Berkman (Director) $0 $0
Robert Ciricillo (Secretary) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on April 1, 2020

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$83,795
Expenses
$84,306
Net Income
-$511
Net Assets
$94,544
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,315
1.6%
Program Services $82,382
98.3%
Investment Income $45
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $53
0.1%
Assets/Debt
Total Assets $94,918
Total Liabilities $374
Net Assets $94,544
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joan Fabio (Director) $0 $0
Joyce Toy (Treasurer) $0 $0
Steve Leftkowitz (Director) $0 $0
Rita Satz (Director) $0 $0
Bruce Berkman (Director) $0 $0
Robert Ciricillo (Secretary) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on July 1, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$89,651
Expenses
$73,487
Net Income
$16,164
Net Assets
$95,055
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,236
4.7%
Program Services $84,488
94.2%
Investment Income $40
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $887
1.0%
Assets/Debt
Total Assets $95,320
Total Liabilities $265
Net Assets $95,055
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Joyce Toy (Treasurer) $0 $0
Rita Satz (Director) $0 $0
Janette Cantor (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on Aug. 13, 2018

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$85,856
Expenses
$71,108
Net Income
$14,748
Net Assets
$78,891
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $85,055
99.1%
Investment Income $29
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $772
0.9%
Assets/Debt
Total Assets $78,891
Total Liabilities $0
Net Assets $78,891
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Executive Dir.) $0 $0
Lila Suna (Asst. Exec. Dir) $0 $0
Joyce Toy (Treasurer) $0 $0
Judi Around (Secretary) $0 $0
Rita Satz (Director) $0 $0
Richard Frankel (Director) $0 $0
Janette Cantor (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on Aug. 29, 2017

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$66,861
Expenses
$77,511
Net Income
-$10,650
Net Assets
$64,143
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $66,836
100.0%
Investment Income $25
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $64,143
Total Liabilities $0
Net Assets $64,143
Compensation
Key Employees and Officers Compensation Other
Judy Langer (Co Executive Director) $0 $0
Lila Suna (Co Executive Director) $0 $0
Joyce Toy (Treasurer) $0 $0
Judi Arond (Secretary) $0 $0
Rita Satz (Director) $0 $0
Doris Dimen (Director) $0 $0
Richard Frankel (Director) $0 $0
Janette Cantor (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on May 12, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$59,788
Expenses
$67,261
Net Income
-$7,473
Net Assets
$74,793
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,000
1.7%
Program Services $58,751
98.3%
Investment Income $37
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $78,958
Total Liabilities $4,165
Net Assets $74,793
Compensation
Key Employees and Officers Compensation Other
Richard Frankel (Executive Director) $0 $0
Judi Arond (Secretary) $0 $0
Joyce Toy (Treasurer) $0 $0
Ralph Leviton (Director) $0 $0
Rita Satz (Director) $0 $0
Doris Dimen (Director) $0 $0
Lila Suna (Director) $0 $0
Janette Cantor (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
Judy Langer (Director) $0 $0
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990-EZ
Filed on May 8, 2015

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$73,526
Expenses
$53,072
Net Income
$20,454
Net Assets
$82,266
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,343
1.8%
Program Services $72,126
98.1%
Investment Income $57
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $82,266
Total Liabilities $0
Net Assets $82,266
Compensation
Key Employees and Officers Compensation Other
Richard Frankel (Executive Director) $0 $0
Judy Arond (Secretary) $0 $0
Joyce Toy (Treasurer) $0 $0
Ralph Leviton (Director) $0 $0
Rita Satz (Director) $0 $0
Doris Dimen (Director) $0 $0
Helen Marcus (Director) $0 $0
Janette Cantor (Director) $0 $0
Robert Ciricillo (Director) $0 $0
Berton Pekowsky (Director) $0 $0
Bernard Starr (Director) $0 $0
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990-EZ
Filed on May 12, 2014

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$65,733
Expenses
$53,157
Net Income
$12,576
Net Assets
$61,812
Notable Sources of Revenue Percent of Total Revenue
Contributions $50
0.1%
Program Services $65,683
99.9%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $61,812
Total Liabilities $0
Net Assets $61,812

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$56,037
Expenses
$24,020
Net Income
$32,017
Net Assets
$49,236
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,116
2.0%
Program Services $54,921
98.0%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $62,116
Total Liabilities $12,880
Net Assets $49,236

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

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E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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